我国会计教育问题研究的轨迹与展望——近十年研究述评

伴随我国会计改革的进程,会计教育教学改革也在进一步深化,相关的研究也越来越深入。本文采用文献研究的方法,以1993年—2002年发表在国内主要会计期刊上有关会计教育的文章为样本,对我国近十年来会计教育研究的内容和方法进行较为系统的分析,并提出相关建议。

The Review and Prospect for Study of Chinese Accounting Education Problems--Comments on the Research in the Last Decade

With the further reform of China accounting, accounting education and its reform have developed in a large extent. The theories in this regard are emphasized more and more. We analyze the content and method of the research of China accounting education and its reform in the last decade and give some suggestions. Six periodicals have been referred to, namely Accounting Research, Finance and Accounting Monthly, Communication in Finance and Accounting, Finance and Accounting, Shanghai Accounting, Sichuan Accounting.