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在美国,会计人员的社会地位和待遇是很高的。因而,在职业选择时,会计就成为倍受美国人所青睐的职业之一。正因为如此,美国对会计教育是十分重视的。以管理会计职业的教育为例,全国会计师协会(NAA)就成立了一个专门委员会来研究如何提高会计教育水平问题。1988年《管理会计》杂志2月号发表了他们向各大学和学院推荐的一个会计专业课程计划。从这个计划中我们可以发现:美国会计界、教育界是如何设置会计专业学习课程和教学计划的?他们在培养学生哪些方面的能力?这些动向对我国的会计教育有何借鉴作用?
In the United States, accountants have high social status and treatment. As a result, accounting becomes one of the more popular occupations in the United States when choosing careers. Because of this, the United States attaches great importance to accounting education. Take management of the accounting profession as an example. The National Association of Accountants (NAA) has set up a special committee to study how to raise the level of accounting education. In February, Management Accounting magazine published a plan of accounting major recommended to universities and colleges in February. From this plan, we can find out: how do American accounting and education circles set up accounting major and teaching plan? What are their ability to train students? How can these lessons be used to our country’s accounting education?