论会计教育理念

会计教育中重"教"轻"育"是长期以来的重要问题之一,其主要原因在于对会计教育理解的狭窄和会计教育理念的模糊与混乱。本文从会计的经济性质、管理性质、文化性质、信号性质、哲学性质等论证入手,探讨了会计教育的含义,梳理了人们对会计教育理念关注的内容,提出了会计教育理念的概念及其内涵、外延,构建了会计教育理念的内容框架,分析了现行会计教育理念中的问题、误区及对策。

On the Accounting Education Ideas

One of the important problems is paying attention to teaching despise to rear in accounting education.The main reason lies in the understanding narrowly of accounting education and the ambiguity and confusion of accounting education ideas.This paper starts from the nature of the economy,management,cultural,signal and philosophy and discusses the meaning of accounting education,refreshes the content of accounting education ideas concerned,puts forward the concept of accounting education idea and its connotation and extension,constructs the framework of accounting education ideas,analyses the problems,misunderstandings and countermeasures of accounting education ideas.