中外高校会计学专业人才培养模式的比较研究

Comparative Study on Training Mode of Accounting Major in Foreign and Domestic Colleges and Universities

通过对我国与英国、美国、澳大利亚高校会计学专业人才培养模式特点的比较,发现我国的教育培养模式存在着人才培养偏离市场需求,教学重理论轻实践,会计专业的课程体系不合理等方面的差距;人才培养目标、课程设置、以及教学方法上亦存在着不足。国外对我国高校会计学专业人才培养模式的启示在于:在培养目标上,应注重对学生的综合素质和能力的培养,加快完善课程体系建设,引入案例教学法;在人才培养模式上,应着力于缩短人才培养与社会需求差距,构建人才培养的双学位模式,以此满足社会需求,推动社会经济发展。

The comparison between training modes of accounting major in Chinese and British, American, and Australian universities shows that Chinese training mode deviates from market demand, valuing theories more but ignoring practice, and its curriculum is not practical. Furthermore, its training goals, courses, and teaching methods need improving. Therefore, we should learn from foreign universifies： in training goals, Chinese universities should pay more attention to students＇ comprehensive quality and ability, improve curriculum construction, and introduce case teaching; in training mode, they should narrow the gap between talent training and social demand, and establish double-degree training mode to meet social demand and and economical development.