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(一)目前我国会计人才培养与评价存在的主要问题1.专业素质与会计职业要求存在差距。上海立信会计学院的柳青副教授采取问卷调查的方法,对当前我国会计专业毕业生的专业素质状况进行了调查研究,发现当前大学会计教育所培养的毕业生的各方面专业素质与会计职业要求之间均存在差距。从分项分析来看,职业判断能力、职业道德素质和技能的偏差均超过1.0,表明当前会计毕业生在这
(A) of China’s current accounting personnel training and evaluation of the main problems 1. Professional quality and accounting job requirements gap. Associate Professor Liu Qing of Shanghai Lixin College of Accounting conducted a survey on the professional quality of current accounting graduates in our country by means of questionnaire survey and found that the current professional qualifications and professional qualifications of graduates from college accounting education There are gaps between. From the sub-analysis point of view, professional judgment, professional ethics and skills deviations were more than 1.0, indicating that the current accounting graduates here