以CPA为培养目标的高校会计专业教育改革

On the Reform of University Accounting Education with the Educational Objectives of CPA

在CPA(Certified Public Accountant,注册会计师)人才供不应求的情况下,各高校已经开始着手培养CPA人才。针对CPA的市场需求和发展前景,以中国注册会计师协会(以下简称中注协)的培养目标为基础,通过问卷调查对高校(本科教育层次)CPA人才培养的现状以及存在的问题进行分析,并借鉴美国和英国会计教育的成功经验,提出从培养目标、课程结构、教材建设、教学方法、师资队伍等方面来促进高校会计教育改革。

With the shortage of CPA, many universities devote to training CPA. With the basis of the training objectives of CICPA,this thesis studies the market need and future development of CPA, analyses the current situation and problems in the university CPA education through the questionnaire survey, and studies the successful experience of America and Britain. As a result, this thesis offers some suggestions about the reform of university CPA education from the training objectives, course structure, teaching material construction, teaching method and teaching team.