中国会计教育60余年:成就与问题  

The Appraisal of Chinese Accounting Education for More Than 60 Years:Achievements and Problems

作　　者：李辽宁[1] 张晓明[1] 潘颖[1] 

机构地区：[1]西北大学经济管理学院,陕西西安710069

出　　处：《西北大学学报（哲学社会科学版）》2011年第3期22-25,共4页Journal of Northwest University：Philosophy and Social Sciences Edition

基　　金：国家社会科学基金项目(10BGL018);陕西省教育厅科研计划项目(07JK122)

摘　　要：认为60余年来中国会计教育的重要成就是,会计学科教学体系和教学内容国际化程度不断提高,逐步形成了多元化的会计教育模式,建立了会计考试评价制度等。继而明确指出教学内容落后于会计实践,诚信教育和素质教育实现的途径不明确,招生规模超出了师资力量,会计教育体系中的实践环节得不到很好的落实等许多问题。The imprtatnt achievements of Chinese accounting education in the past more than 60 years were that the internationalization level of teaching system and taeaching contents of accounting major were continually enhanced,diverse accounting education models were formed,the appraisal system based on accounting examination was established and etc.But many problems still exist： teaching contents are behind accouting practice,the way of implementing honesty-credit education and quality-oriented education is not clear,the enrollment scale is beyond teaching staff,the practice section in the accdounting education system can not be implemented welll and etc.A long time is needed to solve these problems.

关 键 词：会计 会计教育 会计学科 

分 类 号：F230[经济管理—会计学]