摘要
我国会计高等教育正处于历史转折点,回顾美国会计高等教育改革理念和发展历程,实地调研美国会计本科的课程设置、会计教学、考评模式与教育管理,对比我国会计本科教育的改革历程与会计教学现状,我国会计本科教育改革需要会计教育界和实务界的共同努力,整合会计教学与学术研究、会计实践,建立一套高质量认证制度引导会计教育改革,培养产学研相融合的高质量会计教学后备人才。
The higher education of accounting in China is in a historical turning point.This paper reviews the reform and development of higher accounting education in the U. S.,surveys its accounting undergraduate courses,modes of teaching and examination and the education management,and compares its reform and development of higher accounting education with that of China. We argue that the reform of accounting undergraduate education in China needs the joint efforts of the accounting education and accounting practice,the integration of academic research and accounting practices into teaching,a high-quality certification system,and training teaching talents with industry,university and research integrated.
出处
《会计与经济研究》
北大核心
2015年第5期36-48,共13页
Accounting and Economics Research
基金
教育部人文社科基金项目(12YJA630087)
江苏省"六大人才高峰"资助项目(2011-JY-002)
南通大学人文社会科学百名科研创新人才培养工程(第二批)
南通大学人文社会科学重点项目(14zb02)
关键词
会计教育改革
会计本科教育
会计实务
中美比较
accounting education reform
accounting undergraduate education
accounting practice
comparison between China and the U.S.
