会计人才能力需求与本科会计教育改革:利益相关者的调查分析  

The Accounting Professional Skill Need and the Reform of Undergraduate Accounting Education:A Survey Study from the Stakeholders

作　　者：杨政[1] 殷俊明[1] 宋雅琴[1] 

机构地区：[1]南京审计学院会计学院,211815

出　　处：《会计研究》2012年第1期25-35,97,共11页Accounting Research

基　　金：教育部人文社会科学研究项目(10YJC630354);江苏省高教改革重点项目(2011JSJG051);江苏高校优势学科建设工程项目(审计科学与技术);"青蓝工程"项目支持

摘　　要：本研究利用焦点团体访谈和问卷调查方法,探讨中国本科会计教育改革的问题。通过对会计师、会计学生和会计教师三类会计教育利益相关者的结构化访谈和问卷调查,研究不同利益相关者在会计毕业生能力项目和会计教学方法两个方面的期望认知。研究结果表明,不同利益相关者之间对部分能力项目和教学方法存在认知差异,教师是否接受海外教育背景对这两类项目的认知差异不显著。根据研究结果,我们分析了其产生的原因以及对中国会计教育改革的启示。By using the methods of focus group interview and questionnaires,this research explores the reform of undergraduate accounting education in China.This thesis conducts structuralized interview and questionnaire to three kinds of stakeholders of accounting education including accountants,accounting students and accounting teachers,and take insight into different stakeholders' perceptions on the skill items of accounting graduates and methods of accounting teaching.According to the survey,there exist difference of cognition among different stakeholders on some skill and teaching methods,and insignificant difference of cognition between teachers with or without overseas education experience.According to the result,we analyze its cause and implication to the reform of accounting education in China.

关 键 词：会计教育 会计职业能力 会计教学方法 本科会计教育改革 

分 类 号：F230-4[经济管理—会计学]