论文部分内容阅读
会计职业在英国具有悠久的历史。1853年组建的爱丁堡会计师公会(Society of Accountants in Edinburgh)是世界上第一个会计职业团体。英国的会计教育也底蕴深厚,被公认为会计教育强国之一。英国的会计教育非常注重学生能力的培养,从会计教育的培养目标、课程体系设计、教学实施与评价等各个方面,都突出了学生的应用能力。一、会计教学目标英国的大学是自治机构,为自己的学术标准和质量负责。
The accounting profession has a long history in the UK. Founded in 1853, the Society of Accountants in Edinburgh is the world’s first accounting professional body. Britain’s accounting education is also profound, is recognized as one of accounting education. The accounting education in the United Kingdom places great emphasis on the cultivation of students ’abilities. It emphasizes the students’ ability of application from various aspects such as the training goal of accounting education, the design of curriculum system, the implementation and evaluation of teaching. First, the accounting teaching objectives British universities are autonomous institutions, for their own academic standards and quality is responsible.