论中国会计本科教学课程体系反思

论中国会计本科教学课程体系反思

【Abstract】WiththeculturalexchangesbetweenChinaandtheUnitedStates,theincreasingisaconvergenceofaccountingstandardsathomeandabroad.ThetrainingobjectiveandteachingmodeofaccountingtalentsinCollegesanduniversitiesinChinatendtobeinternationalized.TherearemanyvaluableexperiencesinundergraduateaccountingeducationinAmericancolleges.ThispapermakesacomparativeanalysisofthedifferencesinaccountingcurriculumdesignbetweenChineseandAmericanuniversitiestoreflectonitinChina.
【Keywords】accountingcurriculumteaching
Introduction
Withtheimpetusofeconomicglobalization,thedemandforInternationalAccountantsinthemarketisincreasing.China'saccountingstandardssystemisintegratingwithinternationalaccountingstandards.TheundergraduateeducationofaccountingprofessionpresentsthesituationofinternationalizationandglobalizationinChina.Thereisahugegapwithothercountries.ByanalyzingthedifferencesinthedesignofundergraduateaccountingcurriculumsystembetweenChinaandtheUnitedStates,reflectonourselves.Toacertainextent,enhancetheinternationalcompetitivenessofaccountingtalentsinChina.
1DifferencesbetweenChinaandtheUnitedStatesingeneraleducationsituationofAccountingSpecialty
Accounting,atoneofthehottestmajorsathomeandabroad,hasincreasedthenumberofundergraduateaccountantsbothathomeandabroad.Accountingandsupervisiontendtobeinternationalized.TherearestillmanydifferencesinaccountingeducationbetweenChineseandAmericanuniversities.Thefollowingtwoaspectswillbeelaboratedfromteachingtrainingobjectivesandteachingmethods.
1.1Talenttrainingtarget
Asthefirstcountryintheworldtoestablishaccountingprofession,theUnitedStateshasasoundteachingsystem.ThetraininggoalofChinesecollegesanduniversitiesisfocusedonQualityEducation.ButAmericanuniversitiesfocusondevelopingstudents'comprehensivepracticalability.Itisrequiredtomastertheprofessionalknowledgeofaccountingandappliesitflexibly.
1.2Educationalmethods
Americanuniversitiesalsohaveanopencharacterinteachingmethods.”Studentsarethemainonesandteachersarethesecondaryones.Teachingmethodsareconductedthroughgroupdiscussion,simulationoperationandsocialpractice,relativelyflexibleandvaried.
[5]However,theaccountingteachingmethodsinChineseuniversitiesaremainlyexaminations,payingattentiontotheunderstanding.2DifferencesbetweenChinaandtheUnitedStatesinthecurriculumsystemofAccountingSpecialty
Americanuniversitiesdonotinvolveinaccountingtheoryresearchduringundergraduateeducationandaccountingcoursesaregenerally2＋1mode.Arrangeladdercourse,fromshallowtodeep.Takingtherealcaseasthemaincoursecontent,thecontentofthecourseiseasytounderstand.Chineseuniversitiescarryoutgeneralaccountingeducationandspecializedaccountingeducation.AccountingeducationinChina'scollegesanduniversitiesfocusesonaccountingandbusinessmanagementtheorycourses.Thecurriculumdesignadoptsthemodeofcompulsory.
3EnlightenmentofAmericanaccountingcurriculumdesigntoChina
ThedesignofaccountingcurriculumsysteminChineseuniversitiesshouldbechangedfromknowledgetheorytocomprehensiveabilityliteracy.”Attachingimportancetotheeducationofbasicgeneralknowledgeclasslaysasolidfoundationfortheimprovementofstudents'comprehensivequality.”[3]Theundergraduateaccountingcurriculumsysteminuniversitiesshouldoffervariouscoursesonothers.Improvethestudents'professionalquality.Payattentiontothereasonableconvergenceandexpansionofrelevantbusinessdisciplinessuchasaccounting,economicsandmanagement.Besides,updateteachingmaterialstoadapttothecurrentworldeconomicsituation.Inthemeantime,attachimportancetopracticalskillseducation,whichmakescleartheeducationalobjectivesatdifferentstages.Laystressonthecultivationofstudents'professionalethicsandemphasizeonimprovingtheirautonomouslearningability.
Conclusion
FromtheperspectiveofChineseandAmerican,thispapercomparesthecurriculumdesignofaccountingmajorinuniversities.Reflectondesigncollegeaccountingcurriculumsystemofourcountryinadequateexistsandproposesuggestionsaboutcurriculumreform.Weshouldimprovetheaccountingcurriculumsystemandoptimizetheundergraduateaccountingcurriculumsystemsoastoadapttothedevelopmenttrendoftheglobaleconomy.
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