会计从业资格考试改革对高校会计教学的启示  

The Enlightenment from Accounting Qualification Examination Reform on College Accounting Teaching

作　　者：王盛[1] 魏丹丹[1] 

机构地区：[1]菏泽学院经济系

出　　处：《电子技术（上海）》2012年第10期67-69,64,共4页Electronic Technology

基　　金：2011年山东省教育科学"十二五"规划课题"高等教育适应经济与社会发展;更新教学内容和改进教学方法的研究--以会计教学为例"(课题编号2011GG047)的阶段性成果

摘　　要：会计从业资格考试作为我国从事财会职业的门槛考试,具有财会领域其他各类考试所不具备的特殊地位。2012年1月以来,山东省等多个省份会计从业资格考试陆续由自主出题改为采用全国统一题库。这一改变必将显著影响我国对会计从业人员执业要求,然而目前我国社会各界对这一改变尚不甚了解,其结果是考生通过率迅速下降。本文对会计从业资格考试采用全国统一题库的影响进行分析、提出建议并总结其对高校会计教学的启示。As the threshold test of Chinese accounting occupation, accounting qualification examination has the special position over other various types of examination in the field of accounting. Since January 2012, the accounting qualification examination in Shandong and many other provinces began to use unified national network database instead of independently setting questions. This change will affect the requirements of the accounting practitioners in our country, however at present every part of society in our country is not aware of it. The result is that the pass rate decrease quickly. On the basis of analysis of the phenomenon, this paper summarizes the enlightenment of it on college accounting teaching and oroooses some suggestions.

关 键 词：会计从业资格考试 影响 启示 

分 类 号：F23-4[经济管理—会计学]