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会计教育在会计学科建设中的突出地位已经得到会计学界的普遍认可,而对会计教育特别是我国历史上官厅会计教育进行深入研究的意义尤为显著。近几年来,会计学界在会计教育研究方面取得了丰硕成果,因此,作为会计教育主流的官厅会计教育则成为会计教育研究中不可忽视的重要组成部分。我国历史上官厅会计教育的研究是一个系统工程,在简要说明我国古代和近代官厅会计教育的基础上,对我国现代会计教育的发展及未来会计教育的发展趋势进行了展望,这对现代会计教育改革具有一定的现实意义。
The prominent position of accounting education in the construction of accounting discipline has been generally accepted by the accounting profession, especially for the accounting education, especially for the history of our country. In recent years, the accounting profession has made fruitful achievements in accounting education research. Therefore, accounting education as the mainstream of accounting education has become an indispensable part in accounting education research. In the history of our country, the study of accounting education in Guanting is a systematic project. On the basis of a brief account of our country’s ancient and modern accounting education in government and public hall, the development of modern accounting education in our country and the development trend of accounting education in the future are prospected. Reform has a certain practical significance.