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在任何一个国家,会计行业的人员素质与工作质量都是同会计教育分不开的。同时,会计教育作为一个国家教育体系的组成部分,更重要地取决于该国的教育制度。因此,我们在此仅就中西会计教育中的某些方面作一介绍和分析。 一、会计职业界对会计教育的需要 一个国家会计职业质量的高低在很大程度上是取决于会计教育的。会计、审计工作属于一种技术性和分析性很强、涉猎领域非常广泛的高层次的工作,在许多国家里,从业人员也具有较高的社会地位和较丰厚的工薪报酬,与此相联系,社会和会计从业者对会计教育的要求也是比较高的。一般国家都有规定,各种会计技术资格的取得都与受会计教育的层次密切相联;一般工商企业、会计师事务所、政府机构等与会计有关的职员的聘任往往也与应聘者所受教育的程度联系起来。纵观全球,无论中西概莫能外。
In any country, the quality of the personnel and the quality of the work in the accounting profession are inseparable from the accounting education. At the same time, accounting education, as an integral part of a national education system, depends more critically on the country’s education system. Therefore, we hereby present and analyze only some aspects of accounting education in China and the West. First, the accounting profession needs of accounting education The quality of a national accounting profession depends largely on accounting education. Accounting and auditing work belongs to a high-level technical and analytical work which covers a very wide range of fields. In many countries, practitioners also have higher social status and a higher wage and remuneration. In connection with this, Social and accounting practitioners also have a high demand for accounting education. General countries have regulations, access to all kinds of accounting technology qualification are closely linked with the level of accounting education; general business, accounting firms, government agencies and other accounting-related staff often also employed with the applicant education The degree of connection. Throughout the world, no matter what the difference between China and the West.