中国会计教育改革40年:成就、挑战与对策

本文通过对改革开放以来我国会计教育改革历程的回顾,梳理与总结40年以来我国会计教育改革取得的成就,分析当前新技术环境对我国会计教育的挑战,在此基础上提出新技术环境下我国会计教育未来改革与发展的对策。     

浅析当前我国高校会计教育改革的思路

随着经济的发展,我国高校会计教育改革也需要有新的发展思路和新的突破,本文通过分析我国高校会计教育的现状及存在的问题,提出我国高校会计教育改革的思路和建议。     

中国会计教育改革的历程、经验与未来发展——中国会计学会会计教育专业委员会2008年年会会议综述

改革开放三十年来,我国会计教育的内外部环境发生了重大变化,此次会议对改革开放以来我国会计教育改革的历程,以及目前的教育现状和未来的发展策略进行了探讨,得出了许多有益启示。会议认为未来的会计教育,将蕴含更新的教育理念、多元化的培养目标,宽领域的课程体系设置,创新的会计教育方法和模式,健全的会计质量保障和评估体系。     

浅析我国历史上官厅会计教育的演进

会计教育在会计学科建设中的突出地位已经得到会计学界的普遍认可,而对会计教育特别是我国历史上官厅会计教育进行深入研究的意义尤为显著。近几年来,会计学界在会计教育研究方面取得了丰硕成果,因此,作为会计教育主流的官厅会计教育则成为会计教育研究中不可忽视的重要组成部分。我国历史上官厅会计教育的研究是一个系统工程,在简要说明我国古代和近代官厅会计教育的基础上,对我国现代会计教育的发展及未来会计教育的发展趋势进行了展望,这对现代会计教育改革具有一定的现实意义。     

新世纪深化会计教育改革的思考

20世纪我国的会计教育有了长足的发展，但在20世纪末期，由于科学技术及知识经济的迅猛发展，经济全球化进程加快，我国会计教育的发展与改革明显滞后。具体表现为：会计教育的专业面狭窄，新学科构建甚少，会计继续教育超前性不足，技术滞后，投资相对较少等。这些因素制约了会计教育的发展，会计教育改革势在必行。     

改革开放30年，彰显中国会计本科教学与时俱进

中国改革开放30年,以全面推进素质教育作为会计基础教育改革和会计专业教育改革的重要方向。会计本科教学在教学目标、教学理念、教学方案、教学手段、教学方法和教学管理等方面与时俱进,逐步形成了特有的教学风格,有效提高了本科教育质量。     

美国会计教育的借鉴及新时期我国会计教育的国际化

多年来,我国会计教育改革采取了一些行之有效的措施,但时至今日,深化改革仍是教育界上下之共识。结合我国实际情况,借鉴国外做法,是我国各项改革成功的重要经验,会计教育也不例外。本文谈谈美国的会计教育改革及其对我们的借鉴,以及初步探讨我国会计教育国际化的问题。一、美国     

美国会计教育的借鉴及新时期我国会计教育的国际化

多年来,我国会计教育改革采取了一些行之有效的措施,但时至今日,深化改革仍是教育界上下之共识.结合我国实际情况,借鉴国外做法,是我国各项改革成功的重要经验,会计教育也不例外.本文谈谈美国的会计教育改革及其对我们的借鉴,以及初步探讨我国会计教育国际化的问题.     

浅议高职院校会计教师专业发展问题

随着高职教育的发展,我国高职会计教师专业发展已经成为高职院校会计教育改革与发展的重点之一,但是目前高职会计教师专业发展现状不容乐观,本文在对高职会计教师专业发展现状进行反思的同时,从教师自身方面提出了一些促进高职会计教师专业发展的措施。     

浅议高职院校会计教师专业发展问题

随着高职教育的发展,我国高职会计教师专业发展已经成为高职院校会计教育改革与发展的重点之一,但是目前高职会计教师专业发展现状不容乐观,本文在对高职会计教师专业发展现状进行反思的同时,从教师自身方面提出了一些促进高职会计教师专业发展的措施。     

Changes in accounting curricula: discussion and design

This paper illustrates a model accounting curriculum developed to meet the needs of future accounting professionals. In addition, it offers a process for encouraging change in accounting curricula and discussion concerning teaching, pedagogy, and curriculum development. Calls for change in accounting education from academics and professional accountants are reviewed and the conclusion is reached that accounting education, as a whole, is still in need of reform.     

论中国会计改革三十年

三十年的会计改革是灿烂辉煌的历史里程,是中国,也是世界会计发展史上的里程碑。本文主要从会计思想、理论与教育三方面,研究三十年会计改革的伟大成就,归纳它的基本历史经验,并指出未来的会计改革,要坚持科学发展观,把会计改革的一个重要方面,放到解决农业经济管理问题与加强农业财务、农业会计管理上去,以服务深化农村产权制度改革。     

高等学校会计制度改革探析——兼评《高等学校会计制度》（征求意见稿）

2009年8月,财政部会计司印发了《高等学校会计制度》（征求意见稿）,面向社会广泛征求意见,这标志着我国高校会计制度改革进入一个新阶段。本文在回顾高校会计制度发展历程基础上,分析了目前公共财政体制改革、高等教育体制改革和高校筹资方式的改变对高校会计制度提出的挑战以及高校会计制度存在的问题;对现行制度和征求意见稿在基本内容和具体会计科目之间的不同之处进行对比、分析,并提出了明确会计目标、完善报表体系、引入多种计量属性和制定实施细则的建议。     

基于应用型人才培养的会计教育模式的思考

本文针对现行会计教育模式与培养应用型会计人才目标的不适应,从培养目标选择模式、教学选择模式、考核评价选择模式和教师选择模式四个角度分析了与应用型会计人才培养目标相适应的会计教育模式的改革问题,提出了构建以能力培养为重点的新型会计教育模式的基本思路,共同人参考。     

Computer-assisted teaching and learning in accounting: pedagogy or product?

The availability of cost-effective computer technologies is a dynamic that has the potential to dramatically change university accounting education. There are various motivations for university accounting departments to adopt computers and computer-assisted learning technologies, and a range of applications are available. The application of computer technologies has implications for student performance, efficiency and effectiveness within accounting departments, and course content—all of which should be considered. The possibilities for generating broad accounting education reform with computers are also significant.Computer technology should not be seen as a passive addition to the classroom. If driven by the desire to economise on the inputs to the educational process, or to expand the conventional content of accounting courses, such technology may have dysfunctional consequences.This paper examines the role of computer technologies in accounting education, the motivation for their introduction and use, and the impact they may have on the contemporary education of accounting students.     

Further tales of the schism: US accounting faculty and practice credentials

The recent report of the Pathways Commission (American Accounting Association, 2012) contains 22 specific objectives pertaining to the improvement of accounting education. Several of these call for higher degrees of cooperation and collaboration between accounting academics and accounting practitioners. The fact that a schism of sorts has developed between these groups needs to be better understood if progress can be made in bridging that divide. This paper studies one aspect of this issue by focusing on the extent to which accounting academics hold practice credentials. Several hypotheses are offered to explore patterns whereas academics become less likely to share this critical designation with accounting practitioners. The paper suggests that practice credential differences might indicate divergent values and priorities that will pose an obstacle to the cooperation envisioned by the Pathways Commission. Suggestions for reform in ways that would benefit higher education are offered.     

Reform of Accounting Education in the Post-Enron Era: Moving Accounting 'Out of the Shadows'

This article reflects critically on the general state of university-based accounting education. It highlights the chiding of business school educators by the President of the U.S.A., George W. Bush, in his response to the collapse of Enron and subsequent corporate failures. It draws attention to Bush's plea for corporate accounting to be moved 'out of the shadows'.
An agenda of reform for accounting education is proposed, seeking a greater responsiveness by accounting educators to three broad matters: first, the political, rhetorical and ideological nature of accounting; second, the 'poverty of discourse' in accounting curricula; and third, the merits of a better understanding of accounting history. It is suggested that responsiveness to these matters be manifest in a stronger commitment to critique of accounting. This entails implementation of four curriculum themes commencing in the first class in accounting. The benefits of reading and reflecting upon the collected life's work of distinguished intellectual forbears of our discipline are canvassed. Wide-ranging general proposals for the reform of accounting education are advanced.     

A factor analysis on knowledge and skill components of accounting education: Chinese case

Accounting education reform is being called upon by the profession and business communities in many countries under new business environment with high-tech production, economic globalization and intensified market competition. This study, by applying the factor analysis research method, has empirically-developed 6 latent constructs about the desirable knowledge and skill components that should be emphasized in accounting education in order to meet the challenges stemming from the changing business environment, i.e., business/management skills, business/management knowledge, core accounting knowledge, personal characteristics, general knowledge, and basic techniques. The structural order of, or the interrelationship among, these six dimensions of the knowledge and skill requirements in accounting education is also elaborated based on the analysis of factor loading results. The findings of this study should assist various groups of stakeholder (e.g., accounting practitioners, educators and students) to gain a better understanding of needed changes in accounting education and provide input for redesigning accounting curriculum to promote a smooth progress of accounting education reform in China and other countries.     

会计人才能力需求与本科会计教育改革:利益相关者的调查分析

本研究利用焦点团体访谈和问卷调查方法,探讨中国本科会计教育改革的问题。通过对会计师、会计学生和会计教师三类会计教育利益相关者的结构化访谈和问卷调查,研究不同利益相关者在会计毕业生能力项目和会计教学方法两个方面的期望认知。研究结果表明,不同利益相关者之间对部分能力项目和教学方法存在认知差异,教师是否接受海外教育背景对这两类项目的认知差异不显著。根据研究结果,我们分析了其产生的原因以及对中国会计教育改革的启示。