会计本科教育大众化阶段的若干问题思考

Reflection on Some Problems of Acounting Undergraduate Education in Popularization Phase

中国本科教育经历了十年的快速发展,取得了瞩目的成就;但是,也存在许多问题。会计本科教育是中国本科教育的一个缩影,以此为例,分析了当前影响高等教育质量和效率的几个共性问题:高等教育投入不足导致的教育产业化倾向;盲目扩招,导致的人才供给与人才需求之间矛盾加大;一味追求高学历,导致的教育投入与产出的非均衡性矛盾等。中国高等教育发展的速度和发展的规模要受发展质量制约,走以人为本的可持续发展道路,防止浮躁和功利情绪。

Undergraduate education in China has undergone speedy development in the past ten years and great achievements have been obtained. However, many problems also arose in this process. Some common problems related to the quality and efficiency of higher education are analyzed in this paper based on the accounting education. These problems include： poor capital devotion results in education industrialization, over enrollment mismatch the society＇ s relative personnel demands, too much attention is paid to high education background; fund devotion and output for education is unbalanced, etc. The paper proposes： the development speed and scale of China＇ s higher education should turn to its quality. The way of sustained growth should be adopted.