新中国航空工业会计教育发展的历史考证——学生培养的视角  

A Development History of Accounting Education for China Aviation Industry

作　　者：刘常青[1] LIU Changqing(Zhengzhou University of Aeronautics,Zhengzhou,Henan Province 450046)

机构地区：[1]郑州航空工业管理学院商学院

出　　处：《郑州航空工业管理学院学报（社会科学版）》2019年第6期17-29,共13页Journal of Zhengzhou University of Aeronautics(Social Science Edition)

基　　金：国家社会科学基金后期项目(06FZS005);河南省社科规划项目(2018BJJ059);河南省软科学项目(182400410673)

摘　　要：中华人民共和国成立70年来中国航空工业会计教育主要经历了如下两个大的阶段:(1)会计教育与航空工业不期而遇(1955年5月~1958年8月);(2)会计教育与航空工业近40年的联姻(1960年2月~1999年4月)。在1999年5月以后中国航空工业会计教育逐渐融入通用性的会计教育之中。从学生培养视角看,在每个阶段会计教育主要展现了如下发展特征:就培养目标而言,由培养会计员发展到培养助理会计师,再到培养会计师;就教育制度而言,由半工半读发展到全日制和业余制兼顾;就专业课程设置而言,由专注工业会计,发展到深化会计内涵,逐步涉及《预算会计》《管理会计》《建设单位会计》等,再发展到适应社会主义市场经济的需要,由原来行业特征明显的“老四门”调整为通用性特征明显的新六门;就学历层次而言,由中专教育,发展到大专教育,再到本科为主,中专、大专甚至研究生教育并举;就招生规模而言,总体上看由年均70人增加到年均103人,又增加到年均109人,再增加到年均招收244人;就毕业生规模而言,总体上看由年均61人增加到年均100人,增加到107人,再增加到年均毕业172人;就毕业生在军工(航空)企事业单位的就业比例而言,由95.08%下降到91%,下降到88.92%,再下降到43.8%。总体来看,中国航空工业会计教育在上述方面展现了不断上升的趋势,毕业生在军工(航空)企事业单位的就业比例不断下降,同时学校专业课程设置的航空色彩逐渐减弱。With the building and development of People’s Republic of China,Accounting Education for China Aviation Industry(AECAI)has gone through two phases:(1)The period when accounting education met China Aviation Industry by chance(From May,1955 to August,1958);(2)The period when accounting education united China Aviation Industry by marriage(From February,1960 to May,1999).After May,1999,AECAI gradually took off its industrial nature and blended in with the accounting education optimized for general use.From the perspective of students education,it developed in such aspects as educational aim,educational scheme,professional curriculum,educational level,enrollment amount,graduates amount,and employment ratio of graduates in military(aviation)enterprises(ERG),etc..As to educational aim,it developed from educating Bookkeeper,to educating Assistant Accountant,and to educating Certified Accountant;as to educational scheme,it developed from Part-work and part-study system to both Full-time system and Part-time system;as to professional curriculum,it developed from specially paying attention to industrial accounting,to the four old courses with bright colors in the industry,and to the six new courses with obvious generality;as to educational level,it developed from Secondary Education,to Post-secondary education,and to Multi-level Education,which includes Secondary Education,Post-secondary education,Undergraduate Education,and even Graduate Education,etc.,and attaches importance to Undergraduate Education;as to enrollment amount,it rose from70 persons per year,to 103 persons per year,to 109 persons per year,and to 244 persons per year;as to graduates amount,it rose from 61 persons per year,to 100 persons per year,to 107 persons per year,and to 172 persons per year;as to ERG,it fell from 95.08%,to 91%,to 88.92%,and even to 43.8%.In total,AECAI shows an optimistic trend in most of the above aspects,but ERG is declining,and Professional curriculum is gradually losing color in Aviation Industry,etc.

关 键 词：中华人民共和国 中国航空工业 航空工业会计教育 会计教育发展 学生培养 

分 类 号：F406.72[经济管理—产业经济]