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与发达国家会计教育目标相比 ,我国高等会计教育目标历经演变 ,其确定依然存在一些问题。我们应借鉴发达国家改革的经验 ,结合我国的实际情况 ,重新定位我国的高等会计教育目标。改革可从三方面进行 :一是建立高等会计教育的目标体系 ,将高等会计教育的目标层次化 ,具体化 ;二是处理好“通才”教育与“专才”教育的关系 ;三是处理好理论教育与实践教育的关系。只有切实改革 ,才能培养出多层次、高水平的会计专门人才。
Compared with the goal of accounting education in developed countries, the goal of higher accountancy education in our country has evolved. There are still some problems in its determination. We should learn from the experience of developed countries in reforming and re-orientate the goal of higher accountancy education in our country in light of the actual conditions in our country. The reform can be carried out in three aspects: First, the establishment of a higher accounting education goal system, the goal of higher accounting education hierarchical and specific; second is to deal with “generalists” education and “professionals” education; third is to handle well The Relationship between Theoretical Education and Practical Education. Only by practically reforming can we cultivate a multi-level and high-level accounting professionals.