摘要
通过对中日美三国会计高等教育目标的比较 ,研究这些国家各个历史时期不同会计教育目标形成的社会背景。
With the comparison of objectives of accounting education among China, Japan and the United States, historical and social backgrounds of forming about objectives are studied. An objective of accounting education suitable for Chinese national condition is proposed.
出处
《集美大学学报（教育科学版）》
2001年第4期69-72,共4页
Journal of Jimei University：Education Science Edition
关键词
会计
高等教育
目标
比较
accounting
higher education
objective
comparison
