論中國會計本科教學課程體系反思

林銀

【Abstract】With the cultural exchanges between China and the United States,the increasing is a convergence of accounting standards at home and abroad.The training objective and teaching mode of accounting talents in Colleges and universities in China tend to be internationalized.There are many valuable experiences in undergraduate accounting education in American colleges.This paper makes a comparative analysis of the differences in accounting curriculum design between Chinese and American universities to reflect on it in China.

【Key words】accounting curriculum teaching

Introduction

With the impetus of economic globalization,the demand for International Accountants in the market is increasing.China's accounting standards system is integrating with international accounting standards.The undergraduate education of accounting profession presents the situation of internationalization and globalization in China.There is a huge gap with other countries.By analyzing the differences in the design of undergraduate accounting curriculum system between China and the United States,reflect on ourselves.To a certain extent,enhance the international competitiveness of accounting talents in China.

1 Differences between China and the United States in general education situation of Accounting Specialty

Accounting,at one of the hottest majors at home and abroad,has increased the number of undergraduate accountants both at home and abroad.Accounting and supervision tend to be internationalized. There are still many differences in accounting education between Chinese and American universities.The following two aspects will be elaborated from teaching training objectives and teaching methods.

1.1 Talent training target

As the first country in the world to establish accounting profession,the United States has a sound teaching system.The training goal of Chinese colleges and universities is focused on Quality Education.But American universities focus on developing students' comprehensive practical ability.It is required to master the professional knowledge of accounting and applies it flexibly.

1.2 Educational methods

American universities also have an open character in teaching methods.”Students are the main ones and teachers are the secondary ones.Teaching methods are conducted through group discussion, simulation operation and social practice,relatively flexible and varied.

[5] However,the accounting teaching methods in Chinese universities are mainly examinations,paying attention to the understanding.

2 Differences between China and the United States in the curriculum system of Accounting Specialty

American universities do not involve in accounting theory research during undergraduate education and accounting courses are generally 2＋1 mode.Arrange ladder course,from shallow to deep. Taking the real case as the main course content,the content of the course is easy to understand.Chinese universities carry out general accounting education and specialized accounting education. Accounting education in China's colleges and universities focuses on accounting and business management theory courses.The curriculum design adopts the mode of compulsory.

3 Enlightenment of American accounting curriculum design to China

The design of accounting curriculum system in Chinese universities should be changed from knowledge theory to comprehensive ability literacy.”Attaching importance to the education of basic general knowledge class lays a solid foundation for the improvement of students' comprehensive quality.”[3] The undergraduate accounting curriculum system in universities should offer various courses on others.Improve the students' professional quality.Pay attention to the reasonable convergence and expansion of relevant business disciplines such as accounting,economics and management.Besides,update teaching materials to adapt to the current world economic situation.In the meantime,attach importance to practical skills education,which makes clear the educational objectives at different stages.Lay stress on the cultivation of students' professional ethics and emphasize on improving their autonomous learning ability.

Conclusion

From the perspective of Chinese and American,this paper compares the curriculum design of accounting major in universities. Reflect on design college accounting curriculum system of our country inadequate exists and propose suggestions about curriculum reform. We should improve the accounting curriculum system and optimize the undergraduate accounting curriculum system so as to adapt to the development trend of the global economy.

Bibliography：

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[2]魏名雅，李靠隊.中美大學會計專業教育的比較與啟示——以伊利諾大學香檳分校為例[J].行政事業資產與財務，2018,（6）：82-83.