会计学专业本科教育若干问题的思考

Reflection on Problems of Accounting Instruction

在人类即将进入 2 1世纪的今天 ,高等学校会计专业教育如何面对知识经济的挑战 ,是我们每一个会计教育工作者不可回避的问题。提高教学质量 ,使其适应、推动知识经济社会的发展 ,是新世纪赋予我们的责任。加强会计专业建设是保证教学质量的关键 ,为此 ,我们有必要将 2 1世纪的会计专业本科教育建设的若干问题置于社会主义市场经济的大环境下加以科学考察。从专业培养目标定位问题 ;课程体系建设问题 ;人才培养模式问题三个方面 ,通过比较借鉴 ,提出一些初步的设想和看法。

Entering the 21th Century, how, for college accounting education, to face the challenge of knowledge economy, is a question, which can not be evaded by accounting instructors. Improving education quality, suiting and pushing forward the development of knowledge economic society, is our responsibility assigned by the new century. Strengthening the construction of accounting instruction is the key to the guarantee of education quality. Therefore, it's necessary for us to investigate scientifically some of the problems existing in the construction of accounting instruction, and put them in the larger environment of socialist marketing economy in the 21th Century. This paper discusses three problems: construction of curriculum system; target location of accounting instruction; model of personnel training. By comparing and drawing on past experience, the paper proposes some tentative ideas and suggestions.