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我国会计专业教育从五十年代中期,建立以会计原理、行业会计(工、农、商等)、行业财务管理和经济活动分析四门课程为主干体系开始,至九十年代末期,我国会计学、理财学、审计学三个专业学科的教育体系已经形成并得到逐步完善。这种体系比较好的适应了当时的情况,为我国培养合格的财、会、审方面的人才起了积极作用。现在,进入21世纪,我国已加入了WTO,与国际经济接轨,我们认为,当时这种会计教育体系存在一些问题,不能满足我国经济发展的需要,必须进行改革。
From the mid-fifties of the last century, China’s accounting profession education began with the establishment of a four-course system of accounting principles, industrial accounting (industry, agriculture, commerce, etc.), industry finance management and economic activity analysis. As of the end of the nineties, , Finance, auditing three professional disciplines of education system has been formed and gradually improved. This kind of system is better adapted to the situation at that time and played an active role in cultivating talented people in our country for qualified financial, social and judicial personnel. Nowadays, in the 21st century, China has acceded to the WTO and is in line with the international economy. We think there were some problems with this accounting education system at that time, which could not meet the needs of our country’s economic development and required reform.