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在经济全球化的趋势下,国内资本市场与国际资本市场的联系日益紧密,会计行业对熟悉国际财会知识、掌握国际会计准则、精通现代企业财务战略规划及国际化经营的高层次财务管理人才需求与日俱增。在此背景之下,国内一些高校将ACCA先进的教育理念引进到会计教育过程中,在职业资格培训和学历教育的有机结合中,逐渐发现课程设计仍存在诸多问题。本文将从课程设置、教学方式和考察体系等方面对ACCA方向专业的课程设计展开探析。
Under the trend of economic globalization, the relationship between domestic capital market and international capital market is getting closer. The demand of accounting profession for high-level financial management talents who are familiar with international accounting knowledge, mastering international accounting standards, proficient in modern enterprise financial strategic planning and international operation Growing. Under this background, some colleges and universities in China introduce ACCA advanced educational concepts into the accounting education process. Gradually, there are still many problems in curriculum design in the organic combination of vocational qualification training and academic education. This article will analyze the course design of ACCA from the aspects of curriculum setup, teaching methods and study system.