环境变迁、需求变化以及大学会计教育改革——来自我国大学的实证

技术创新、全球化竞争以及知识经济等企业外部经济环境的变革对会计实务以及会计人才需求产生了深远的影响,也要求大学会计教育进行相应的改革。以我国1999～2001年间18所高等院校和2009～2011年间30所高等院校为样本进行实证研究,结果发现:我国大学本科会计学专业课程改革取得了一些积极成果,但仍存在教育目标模糊、课程完整性和系统性欠缺、课程与实务需求脱节等问题。据此提出了进一步深化我国大学本科会计教育改革的建议。

Environmental Changes,Changes in Demand and Reform of Undergraduate Accounting Curriculum System: Empirical Research on Chinese Universities

Technological innovation,globalization competition,the knowledge economy as well as other external changes of economic environment have made a profound impact on corporate accounting practice and the demand for talents.It also demands the university to make the appropriate accounting education reform.Sampled from 18 universities from 1999 to 2001 and another 30 universities from 2009 to 2011,this paper analyzes the current situation of undergraduate accounting curriculum system reform in response to the changes in external environmental and demand for accounting talent,and it puts forward some suggestions for improvement.