中美会计高等教育的定位差异:基于会计准则导向的思考  

The Difference in Accounting Education between China and the US:A Study Based on Accounting Standards' Orientation

作　　者：步丹璐[1] 郭弘毅 

机构地区：[1]西南财经大学会计学院,四川成都610074 [2]北京大学光华管理学院,北京100871

出　　处：《会计与经济研究》2017年第6期114-123,共10页Accounting and Economics Research

基　　金：国家自然科学基金项目(71428008);教育部人文社会科学规划基金项目(16XJA630001);西南财经大学"中央高校基本科研业务费"重大基础理论研究项目(JBK161104)

摘　　要：美国会计准则以规则为导向,中国会计准则以原则为导向,中美会计准则导向的差异造成两国对会计人才需求的显著不同。因此,需要重新思考中国会计高等教育的定位:何种形式的国际化教育才能培养出适合中国制度背景的会计人才?在剖析原则导向和规则导向内涵差异的基础上,从中美两国的历史角度深入分析了两种准则导向产生的根源,探讨了会计准则导向的差异对会计人才能力需求、会计高等教育内涵的影响。分析认为,由于中美会计准则导向的不同,中美两国会计高等教育的定位也应不同,美国更侧重培养严格遵循规则的会计执行人才,而中国则需要既能完善会计原则背后规则的研究型会计人才又具有较强职业判断能力、能较好执行原则导向会计准则的应用型会计人才。中国的会计高等教育不应盲目模仿美国,会计高等教育的国际化应考虑中国会计准则本身的特点。American accounting standards are based on rules while China’s accounting standards are guided by principles,which results in a significant difference in talent demand in the two countries and a deep thought on China’s advanced accounting eductaion orientation. What kinds of international education brings accounting talents for China’s institutional background？ Based on the analysis of the differences between rules orientation and principles orientation, this paper discusses the root causes of the two different orientations from a historical perspective of China and the US,and analyses the effects of the differences on accounting talent demand and advanced accounting education. The result shows that the orientation of advanced accounting education in China should be different from the US because of the different orientation in accounting standards.Education in the US focuses more on training students who ought to strictly follow the rules,while education in China should not only concentrates on cultivating research-based talents who are able to perfect the principles behind the accounting standards,but also on educating talents with a strong sense of professional judgment to execute accounting standards. Thus,instead of blindly imitating the advanced accounting education in the US,China should take account of its own specific characteristics in the internationalization of advanced accounting education.

关 键 词：规则导向 原则导向 会计高等教育 会计准则 

分 类 号：F23[经济管理—会计学]