提供各专业全套毕业设计
我国本科会计教育问题研究
学科专业：会计学
研究生：陈海涛 指导教师：邵瑞庆 教授
摘 要
人类进入21世纪，也进入了知识经济的时代，教育在社会经济生活中所起的作用将越来越重要，成为我国举足轻重的战略性、先导性产业。会计学科是一个与经济社会发展紧密相关的专业学科，正面临着知识经济所带来的巨大挑战。研究经济环境变化对本科会计教育的影响，实现我国本科会计教育的改革与发展具有深远的现实意义，这一课题值得我们进行深入的研究。
会计是门应用型学科，我国的高等教育已经进入大众化发展阶段，应该在本科会计教育阶段更加重视应用型会计人才的培养。今年我国颁布了新的企业会计准则，这是我国会计与国际接轨走出的一大步，这对我国会计人员的素质要求又提高了，尤其是其职业判断素质；另外，频繁发生的会计丑闻也暴露了我们会计教育中诚信教育的薄弱；我们所培养的大量会计本科毕业生常常不能满足用人单位的需求也告诉我们在教育目标的定位以及教学体系的设置上存在一定的问题。这些都要求我们应当对当前的本科会计教育进行改革。
会计教育的改革需要会计教育界、会计实务界的共同参与，但尤其需要会计教育界的努力，要实现本科会计教育的改革与发展，会计教育工作者责无旁贷。本文主要围绕如何实现本科会计教育的改革与发展这一课题展开的。
全文共分六个部分：
第一部分：主要从四个方面阐述面对新的环境会计教育改革的必然性；接着进行文献述评，概括前人在这方面的研究成果及不足之处；再简单叙述了本文研究的意义以及本文的研究思路与方法。
第二部分：主要从三个方面谈谈对本科会计教育基本认识，即会计教育的概念、会计教育的层次以及本科会计教育的特点。
第三部分：主要阐述我国本科会计教育的现状，并主要分析了当前本科会计教育存在的几大问题，即：（1）会计教学水平在高校间的差异很大；（2）会计职业判断能力的培养未予重视；（3）会计诚信教育不够重视；（4）会计毕业生存在结构性失业现象；并且又从会计教育目标等其他几个方面谈了当前本科会计教育存在的问题。
第四部分：主要从四个方面分析了当前本科会计教育问题的成因。
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第五部分：主要介绍了美国会计教育的发展概况，并从中总结出对我国的会计教育改革的启示。
第六部分：主要阐述对我国本科会计教育问题改革的思路与建议，包括合理定位会计教育目标、重构本科会计教育体系、强化会计职业判断能力的培养、加强会计的诚信教育以及完善会计办学的退出机制等内容。
关键词：本科，会计教育，问题，职业判断能力，诚信教育 答辩日期：2006年7月8日
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The Research on the Accounting Education of
Undergraduate Course in China
ABSTRACT
The education is playing a more important role in the social and economic life when the human being enters the 21st century and the knowledge economy age, and become an important strategic leading industry. The accounting has a close relationship with the economic and social development, and faces the great challenge brought by the knowledge economy. To research the influence on the accounting education of undergraduate course from the changes of economic environment and realize the reform and development of accounting education of undergraduate course in China have the profound realistic significance. This issue deserved our deep research.
Accounting is an applied subject; the higher education of our country has already entered a stage of popularizing development, and should more attach importance to the education of applied accounting talented person at the stage of undergraduate course. The new business enterprise accounting standard is promulgated in our country this year, this is a big step about the accounting of our country in line with the world, this request to the ability of the accountant in our country raises, particular the ability of the accountants' professional judgment; Moreover, the multifarious accounting scandal also exposed the weakness in our accounting education of good faith. A great deal of accounting graduate can't satisfy the need of company, this phenomena also tell us the problem existing on the education goal and the constitution of the teaching system, these request us to reform the current accounting education of undergraduate course.
The accounting reform demands the participation of accounting educators and the accountancies, and particular the effort of accounting educational circles, to realize the reform and development of the accounting education of undergraduate course, accounting educator is duty-bound. This thesis is mainly on how to realize the reform and development of the accounting education of undergraduate course.
This research is divided into six parts.
The first part is emphasized the inevitability of accounting education reform facing the new environment, and generalizes the achievement and shortage achieved by the past people in this aspect, then describes the meaning of the research briefly and the thinking way and
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method of the research.
The second part mainly tells the basic understanding to the accounting education of undergraduate course, includes the concept of accounting education, the layer of the accounting education and the characteristics of the accounting education of undergraduate course.
The third part mainly concerns the current condition of the accounting education of undergraduate course, and mainly analyzes several great problems existing in the current accounting education of undergraduate course, including:(1) The difference of accounting teaching level between each high school is very large; (2) The education of accountancy’s judgment ability has not be valued; (3) The education of good faith also has not be valued; (4) Accounting graduate exists structural unemployed phenomenon; Then introduces other problems existing in the current accounting education of undergraduate course.
The fourth part mainly analyzes the reason of the problems existing in the current accounting education of undergraduate course.
The fifth part mainly introduced the general situation of the development of American accounting education, and concludes the meanings of accounting education reform for our country.
The sixth part mainly concerns the thinking way and suggestion about the reform of the accounting education, including the reasonable goal of accounting education, the reconstruction of the accounting education of undergraduate course, the strengthening of the accountancy’s judgment ability and the education of good faith, the perfection of the withdrawing mechanism of accounting education, etc.
Chen Hai-tao(Accounting)
Directed by: Shao Rui-qing (Professor)
Keywords: undergraduate course, accounting education, problem, professional judgment ability, education of good faith Date：July 8, 2006
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目 录
第一章 绪论 .................................................................................................................... 1
1.1 问题的提出...................................................................................................................... 1 1.2 文献综述 .......................................................................................................................... 4 1.3 研究的意义...................................................................................................................... 9 1.4 研究的思路与方法 ...................................................................................................... 10 第二章 对本科会计教育的基本认识 ............................................................................. 11
2.1 会计教育的概念 .......................................................................................................... 11 2.2 会计教育的层次 .......................................................................................................... 11 2.3 本科会计教育的特点 ................................................................................................. 12 第三章 我国本科会计教育现状及其存在的问题 .............................................................. 15
3.1 会计教学水平在高校间差异很大 ........................................................................... 15 3.2 会计职业判断能力的培养未予重视 ...................................................................... 17 3.3 会计职业道德教育未得到足够重视 ...................................................................... 17 3.4 会计毕业生存在结构性失业现象 ........................................................................... 18 3.5 其他问题 ........................................................................................................................ 19 第四章 当前本科会计教育问题的成因分析 .............................................................. 26
4.1 社会需求上的原因 ...................................................................................................... 26 4.2 高校自身的原因 .......................................................................................................... 27 4.3 企业的原因.................................................................................................................... 27 4.4 会计教育管理体制上的原因 .................................................................................... 28 第五章 美国本科会计教育发展概况及对我国的启示 .............................................. 30
5.1 美国本科会计教育的发展 ........................................................................................ 30 5.2 对我国本科会计教育的启示 .................................................................................... 33 第六章 关于我国本科会计教育改革的思路与建议 .................................................. 35
6.1 合理定位本科会计教育目标 .................................................................................... 35 6.2 重构本科会计教育体系 ............................................................................................. 36 6.3 强化会计职业判断能力的培养 ............................................................................... 44 6.4 加强会计的诚信教育 ................................................................................................. 46 6.5 完善会计办学的退出机制 ........................................................................................ 48 结 论 ............................................................................................................................ 49 致 谢 ............................................................................................................................ 50 参考文献 ........................................................................................................................ 51