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会计是一门与经济社会发展紧密相关的学科。我国进入WTO以后,经济社会有着较快的发展,我国的国际化进程也较之以前有了进一步的提高,我国的本科会计教育面临着前所未有的机遇和挑战。但是,我们所培养的大量本科会计毕业生常常不能满足用人单位的需求。本文以本科会计专业人才为主要研究对象,通过研究国外发达国家会计专业教学的优势内容,着眼于我国国内的实际情况,探析其现阶段发展中存在的不足之处,讨论出较为符合我国经济社会发展现状的教学方案,提出关于人才培养的构想,为经济社会发展培养合格的专业人才提供理论支撑。
Accounting is a subject closely related to economic and social development. Since China entered the WTO, its economy and society have experienced rapid development. The internationalization of our country has also been further enhanced compared to the past. Our undergraduate accounting education is facing unprecedented opportunities and challenges. However, the large number of undergraduate accounting graduates we train often can not meet the needs of employers. This article takes undergraduate accounting professionals as the main research object. By studying the superiority of accounting major teaching in developed countries, focusing on the actual situation in our country, we analyze the shortcomings in the present stage of development, The current situation of teaching programs, put forward the concept of personnel training for economic and social development to train qualified professionals to provide theoretical support.