中国管理会计教育现状分析  

The Current State of Management Accounting Education in China

作　　者：周齐武 杜荣瑞[2] 王斌[3] 肖泽忠 

机构地区：[1]San Diego State University [2]台湾大学 [3]北京工商大学 [4]Cardiff University

出　　处：《会计研究》2005年第7期65-68,共4页Accounting Research

摘　　要：管理会计师在企业中所扮演的角色日益重要,然而他们的职业发展能力则主要取决于他们在大学里所受的正规教育。本文用问卷调查方式研究中国管理会计教育的基本现状,以便提升中国管理会计的教学、研究与实际应用水平。Management accountants are playing critical roles in the operation of businesses.Their professional developments are heavily determined by the formal educations they received in universities or colleges at undergraduate level.This paper introduces a research model of accounting education firstly,and then scrutinize the key elements of management accounting education processes based on the model,identify the current state and issues of China' management accounting education by analyzing the collected data through the questionnaire surveys based on the educators and practitioners.Lastly,some suggestions are provided in order to enhance management accounting research,education and application in China.

关 键 词：中国 管理会计 会计教育 教师 

分 类 号：F234.3-4[经济管理—会计学]