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在美国,会计人员的社会地位和待遇是很高的,美国人对会计教育也是十分重视的。以管理会计为例,美国全国会计师协会(NAA)为了不断提高会计教育水平,1984年设立了一个专门委员会研究管理会计专业的大学教育课程。现根据1988年美国《管理会计》杂志2月号发表的资料介绍如下: 一、一般教育(共60学时)。其中包括:(1)语言能力(9学时),主要培养学生的写作能力、口头表达能力和图书情报利用能力;(2)行为科学(6小时);(3)数学和统计学(9学时);(4)经济原理(6学时);(5)信息系统入门(3学时);(6)会计入门(6学时);(7)其它(21学时)。
In the United States, the social status and treatment of accountants is very high, and Americans attach great importance to accounting education. Take management accounting as an example. In order to continuously improve the level of accounting education, the NAA established a special committee in 1984 to study university education in management accounting. According to the 1988 United States << Management Accounting >> February issue of the information presented below: First, the general education (a total of 60 hours). Including: (1) language ability (9 hours), mainly to develop students’ ability to write, verbal and library intelligence; (2) behavioral science (6 hours); (3) mathematics and statistics (9 hours) ; (4) Principles of Economics (6 hours); (5) Introduction to Information Systems (3 hours); (6) Accounting Entry (6 hours);