在美国住了三年,即将回国,要问我有什感想,实难“一言以蔽之”。印象较深的是美国的教育思想,以及他们的会计理论研究给我的启示。 一、关于美国的教育思想 在美国,从幼儿教育到大学教育,处处强调发展自由思想。当然,凡事莫不有其两面性,我也听有个中学校长诉说过课堂秩序很难维持。但是,不自由思考问题,只在框框里重复前人讲过的话,那还能有什么科学文化的进步?我们是从小学到大学,始终是老师讲、学生听,能把教科书背出来的就是好学生,会计专业的学生尤其如此。我们的会计教科书是会计制度的说明书,一个好的会计人员,应该就是一个执行制度的模范,对不对?这也许是会计这个学科的学术思想的突破性比不上其他学科的缘故吧。在美国所接触到的事物,使我感到自己受这种固守前人说过的话的传统的影响实在太深,以至于形成一种墨守成规的思想方法,有时竟做不到正常思考问题。 Stayed in the United States for three years, is about to return home, to ask me some thoughts, the real hard “in a nutshell.” What impressed me deeply is the education thought of the United States, as well as their enlightenment from the study of accounting theory. First, on the United States educational thinking In the United States, from early childhood education to university education, everywhere emphasizes the development of free thinking. Of course, everything has its two sides untouchable. I also heard that it is very difficult for a principal of a high school to tell that the order in the classroom is difficult to maintain. However, if we are not free to think about questions, we repeat what our predecessors have said in the box. What progress can we make in science and culture? From primary school to university, teachers always tell the students what they can tell Good students, accounting majors especially. Our accounting textbook is a statement of the accounting system. A good accountant should be a model for enforcing the system, or is it right? Perhaps the breakthrough in the accounting theory of this discipline is that of other disciplines. The things that have come into contact with the United States have made me feel so impacted by the tradition of holding on to what my predecessors have said that forming a stereotyped way of thinking and sometimes failing to think properly.