新世纪会计本科课程设置改革初探

随着经济全球化、技术制度革新加快及会计职业本身职业范围的扩大,对会计本科课程设置提出了新的要求。目前,我国会计本科课程偏重技能教育忽视素质教育和职业道德的培养。应增加文科教育课程,开设与企管、财经相关的辩论课或在有关课时中分离出一部分课时作为辩论课,减少会计专业课,增设会计案例课,以培养出符合社会需要的会计人才。

Brief Discussion on Reform to Curricula of Accounting Undergraduates in 21st Century

Owing to the economic globalization,fast innovation of technical system and expansion of the working field of accounting occupation,we should reset curricula for accounting undergraduates.But current accounting curricula excessively stress on technical education while neglect the quality education and occupational ethics.Accordingly we can take the following methods to cultivate more professionals for our society.i.e.increasing courses on education of liberal arts,debating course related to enterprise management and finance and economics,or saving some time for debating course from relevant courses,decreasing accounting courses but increasing case courses.