会计学本科专业建设思考——基于国家标准与国际认证标准导向  

Considerations of the Construction of Accounting Undergraduate Programs——Based on the Orientation of National Standards and International Accreditation Standards

作　　者：高利芳[1] 李庆华[1] 

机构地区：[1]安徽财经大学会计学院

出　　处：《财会通讯（上）》2016年第6期44-47,共4页Communication of Finance and Accounting

基　　金：安徽省教学研究项目"国家标准;国际认证导向下的地方高校会计学专业建设研究"(项目编号:2015jyxm148);安徽财经大学教学研究项目"国家标准;国际认证导向下的会计学专业建设研究"(项目编号:acjyzd201523);安徽财经大学教学研究项目"建构理论视角下<会计学>(非专业)课程差异化教学模式研究"(项目编号:acjyyb2015079)阶段性研究成果

摘　　要：除了国家标准,国际上对会计学专业教育最具权威性的指导标准是国际精英商学院协会(AACSB)制定的会计教育项目认证标准。本文基于对我国国家标准和AACSB国际认证标准这两类标准的对比研究,找出其共同导向,据此分析了目前我国普通高校会计学本科专业建设中面临的突出问题,从师资配备、课程设置和教学管理三方面阐述了相应对策,以期对当前我国高校会计学本科专业建设提供参考。As 'The National Standards for Teaching Quality of Accounting Undergraduate Programs' is processing, how to improve the teaching quality of accounting undergraduate programs has become a challenge to nearly each universities in china. Besides national standards, the most authoritative guidance standards for the specialty education of accounting are AACSB accreditation standards. Based on the comparative study of these two standards, this paper finds their common orientation and analyzes outstanding issues in the domestic specialty construction of accounting undergraduate programs accordingly. Some measures are proposed from the perspectives of faculty configuration, curriculum setting and teaching administration. We hope our discussion can contribute to the present specialty construction of accounting undergraduate programs in China.

关 键 词：国家标准 国际认证 会计学 专业建设 

分 类 号：G642.3[文化科学—高等教育学] F230-4[文化科学—教育学]