我国注册会计师专业本科教育改革的研究

Research on the Reform of CPA Education for Undergraduates in China

注册会计师事业发展的好坏,关系到国家的前途命运。本文系统地分析了我国注册会计师专业本科教育面临的环境和现状,借鉴国外会计职业团体对注册会计师人才培养定位的有益经验,构建了我国注册会计师人才应具备的职业素质、知识和能力框架。在此基础上,提出了从整顿教育市场秩序,转变教育观念,建立会计职业界和会计教育界的联系机制,明确专业教育目标、合理设置课程体系、提高教师素质、改进教学手段、有效组织教学活动的改革思路。

This paper systematically analyses the special circumstances and present situations of CPA education for undergraduates in China, and follow the experience of foreign accounting profession units to make up framework of competencies , knowledge and skills for CPA Students. Basing on these analysis, we put forward some tentative ideas on the reform of CPA education for undergraduates in China.