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自1999年以来,基于会计与经济的血缘关系和较低的会计专业办学成本的原因,会计专业在我国高等教育领域快速发展。大众化高等教育在赋予高等会计教育工作机遇的同时,也带来了挑战。本文通过分析目前我国高校会计专业的教育质量保证体系的现状,针对存在的问题,结合多层次、多样性的全面质量管理理念,构建了具有四个层次、两种类型、多元性的会计教育质量保证体系,对于激发我国各高校会计教育的积极性、主动性和创造性具有重要意义。
Since 1999, based on the blood relationship between accounting and economy and the lower cost of running a major in accounting, the accounting major has developed rapidly in the field of higher education in our country. Massized higher education, while giving opportunities for advanced accounting education, poses challenges. In this paper, by analyzing the status quo of education quality assurance system of accounting major in colleges and universities in our country, in view of the existing problems, combined with the multi-level and diversified total quality management concept, this paper constructs a four-level, two types and pluralistic accounting education quality Guarantee system is of great significance to stimulate the enthusiasm, initiative and creativity of accounting education in all colleges and universities in our country.