期刊文献+

中美会计专业教材比较 被引量:6

下载PDF
导出
摘要 20世纪90年代末期以来,我国大学本科会计教育领域逐步采用英文原版、影印版等美国会计专业教材从事会计教学。目前,已有多所高等院校实行中英文双语教学,并极力主张使用英文原版会计教材。据笔者调查,有36%的人认为在本科阶段使用美国会计专业教材较好。究其原因主要有两个方面:一是随着我国经济的快速发展,国家对会计人才的要求日益提高;二是美国会计专业教材质量相对较高,
出处 《财会通讯(上)》 北大核心 2008年第1期96-98,共3页 Communication of Finance and Accounting
基金 上海市会计教育高地研究项目"中国会计专业教材的现状及趋势"(编号J12)的阶段性成果
  • 相关文献

参考文献2

二级参考文献10

  • 1Jin, M and F Lin, 2002, The recent development of accounting education in China, working paper (#50/02) , Charles Sturt University, Bathurst, Australia.
  • 2Lux, D F 2000, Accounting educators' concerns about the AECC position and issues statements, Journal of Education for Business, 76 ( 1 ) : 24 - 27.
  • 3Sundem, G L 1992, Changes in accounting education in the United States: the impact of the Accounting Education Change Commission, in International Handbook of Accounting Education and Certification, Anyanentow, A (eds.) NY: Pergamon Press.
  • 4Williams, D Z 1993, Reforming accounting education, Journal of Accountancy, (August) 176 (2) : 76 -82.
  • 5Albrecht, W and R Sack, 2000, Accounting Education: Charting the course through a Perilous Future, Accounting education series #16, Sarasota, FL: American Accounting Association.
  • 6American Institute of Certified Public Accountants, (AICPA) 1998, CPA Vision Project Identifies Top Five Issues for the Profession, The CPA Letter 1, 12.
  • 7Chabrow E , and M Hayes, 2001, Changes in accounting education. InformationWeek, Retrieved April 3, 2002 from http: //www. information week. com/story/IWK20010614s0024.
  • 8Chan, M W L and W Rotenbery. 1999, Accounting, accounting education, and economic reform in the People's Republic of China, International Studies of Management & Organization, 29 (33) : 37 -53.
  • 9Forristal, T 2002, CAP Forum: the future of accounting education: the response of charted accountants, Canadian Accounting Perspectives, 1 ( 1 ) : 80 - 88.
  • 10Francisco, B and A Kelly, 2002, Beyond Albrecht and Sack: a comparison of accounting professionals and college students, (working paper).

共引文献286

同被引文献69

引证文献6

二级引证文献11

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部