关于高校会计专业本科生学习ACCA的探讨

Study on the ACCA for Undergraduates Majoring in Accounting

学习ACCA已成为培养国际化会计人才的重要途径,我国许多高校也在本科会计专业教育阶段引入ACCA课程的学习。鉴于已有许多学者研究ACCA成建制班的管理问题以及ACCA教育现状;鲜有文献深入分析学习ACCA对会计专业本科生人才培养的影响,本文就ACCA的课程体系和能力培养目标做出详细介绍,通过调查问卷分析高校会计专业本科生学习ACCA在建立完备的专业课程体系,提高英语能力,开阔国际视野和促进就业等方面有较大帮助,但现阶段也存在应试教育,课程难度大,学生学习压力大等问题,最后针对出现的问题提出合理的建议。

As an important way to train international accounting talents, ACCA course has been introduced into undergraduate curriculum of accounting major in many Chinese colleges. There has been many studies related to ACCA learning, such as management problems in ACCA fixed class and the education status quo of ACCA, but few aims at the influence of it on cultivating undergraduate talents, This paper elaborates on curriculum system and ability training objectives of ACCA course. And based on the questionnaire results, it analyses the advantages and disadvantages of ACCA learning for college students majoring in accounting, discusses the existing problems, and puts forward some proper suggestions.