大学本科会计学专业学科体系改革的思考

EXPLORATION OF SUBJECT SYSTEM REFORM IN ACCOUNTING MAJOR IN COLLEGE

大学本科会计学专业学科体系改革是件大事,难度较大。本文从分析会计学专业学科体系现状及其改革的必要性出发,着重阐述了进行改革的基本思路,剖析了体系构建的结构框架,对该体系下的课程设置及其内容要点提出了设想。

It is a vital and tough task to reform the subject system of accounting major in college with four-year education.Through analyzing the present status of accounting major in four-year education and the necessity of the reform,the article presented basic idea for the reforming,introduced the framework of the courese construction,and conceived of the course setup and its contents.