会计高等教育的改革趋势与路径

The Tendency and Pathway on Accounting Higher- Education Reform

会计高等教育事业正处于关键的历史发展阶段。培养下一代会计师,塑造未来的卓越会计人才,已经成为世界各国的战略选择。本文通过对美国会计高等教育改革经验和路径的解析,结合中国会计高等教育的现状,提出了相应的改革思路。本文认为,建立会计高等教育改革的新目标,制定相应的路径与政策,采取积极可行的行动方案,需要会计教育界与实务界的协同互动和不懈努力。会计高等教育能否转变发展方式,积极地走以质量为内涵的发展道路,需要建立一套教育评估和高质量认证制度。会计高等教育需要立足行业发展之长远目标,整合会计教育、会计研究和会计实践,方能培养学识精通的专业人才。从人才培养的全局出发,保持学科的开放度和融合度,合理安排会计专业的学习进阶,不失为促进我国会计高等教育积极发展的创新举措。

The accounting higher- education is at a critical historical stage of development. No one could fail to notice the fact that it has been the strategic choices for the governments from all over the world to cultivate the young generation of accountant,and to shape the accounting talents in the future. For establishing the target of higher- education reform in accountancy,making relative pathway and policy,and taking active action,the education and practice need to exert themselves to cooperate. Whether the accounting higher- education can change the mode of development,and then adhere to the way of connotation- based development depends on if we can establish the accreditation system with high quality for education evaluation. It is necessary to build a learned profession for the future by purposeful integration of accounting research,education,and practice for students,accounting practitioners,and educators. It may be accepted as an innovation to advance the development of accounting higher- education that keep the openness and confluence in the subject,and design the reasonable learning progressions in professional accounting study.