新世纪会计教育教学基本问题研究

关于会计教育教学的系统性认识问题,就是如何将会计教育教学系统置于会计这个大的动态开放系统中来全面、立体、结构化认识的问题。会计教育是一个复杂开放系统,构成要素众多。其中两个关键性因素现代化教育理念和培养目标的确定关系着现代会计教育的现实生存与未来发展。通过梳理现代化教育理念(人本教育、素质教育和终身教育)及在我院会计教育中的运用,分析了我院目前传统会计教育理念的影响及较单一的会计教育培养目标,提出转变教育理念,构建层次分明的结构性培养目标,为我院不同层次会计教育的未来发展提供初步建议。

Study of the Fundamental Questions in Accounting Education and Teaching in the New Century

The question of systematic understanding of Accounting education and teaching is a question of how to put Accounting education and teaching in such a huge dynamic open system so as to understand it comprehensively and stereoscopically. Accounting education is a complicated open system and the constituting factors are a lot. Among them, the establishment of the modernized educational concept and cultivation aim are closely related to the realistic survival and future development of the modern Accounting Education. By organizing the modernized educational concept (human-centered education, quality-oriented education and lifelong education) and the application of it in IMFEC, the author analyzes the influences of the current traditional Accounting education concept and the unitary cultivation aim and puts forward the idea of transforming education concept and building cultivation aim of different levels, which provides primary suggestions for the future development of Accounting education of different levels of IMFEC.