论美国会计本科教育目标

A Study of American Undergraduate Accounting Education Objectives

会计教育的首要问题就是教育目标的确立,它对课程设置、教学内容起着决定性作用。对美国会计本科教育目标的演进过程进行梳理,厘清其教育目标、内容及特征,指出会计本科教育目标的制定应多方参与,须具有时代性、多元化、多层次等特征。

For accounting education, the most important issue is to set up the education objectives, which is crucial to curriculum and teaching contents. The evolution of undergraduate accounting educa- tion of the United States has been explored, including the education objective＇ s contents and charac- ters. The result shows that all parts concerned should be involved in the making of undergraduate ac- counting education objectives, and also objectives should have those characters like time-compatibility, diversity and multi-hierarchy.