市场定位下的会计学专业本科课程体系改革——基于我国高校的实践调查证据

On the Market-oriented Reform of Undergraduate Accounting Curriculum System——Based on the Practical Investigation of Chinese Universities

本文的研究从会计的市场功能出发,首先探讨了基于会计反映对象的信息输入功能和基于会计服务对象的信息输出功能对未来会计人才所应具备的知识与技能的需求取向,并根据ACCA的调查结果和业内走访经验分析了市场定位下的会计人才知识技能的需求结构,然后通过实践调查的方法重点探讨和分析了我国高校现行会计学专业本科课程体系设计中存在的问题,进而提出了我国会计本科课程体系设计的改革建议。

Based on the input & output functions of accounting information,this paper firstly specifies the knowledge and technology structure of the future talents.Then it analyses the demand structure of the future talents' knowledge & technology according to the investigation of ACCA.As the emphasis of this paper,the existent problems of the accounting curriculum system design are discussed based on the practical investigation of some Chinese universities.Finally,we put forward several innovational suggestions about the reform of Chinese accounting curriculum system.