| 论美国会计本科教育目标 |
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| 引用本文： | 陈文涛. 论美国会计本科教育目标[J]. 云南农业大学学报(自然科学版), 2009, 3(3): 60-65 |
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| 作者姓名： | 陈文涛 |
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| 作者单位： | [1]重庆大学经济与工商管理学院,重庆400030 [2]重庆科技学院经济管理学院,重庆401331 |
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| 摘 要： | 会计教育的首要问题就是教育目标的确立，它对课程设置、教学内容起着决定性作用。对美国会计本科教育目标的演进过程进行梳理，厘清其教育目标、内容及特征，指出会计本科教育目标的制定应多方参与，须具有时代性、多元化、多层次等特征。
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| 关 键 词： | 美国教育 教育目标 会计教育 本科教育 |
A Study of American Undergraduate Accounting Education Objectives |
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| CHEN Wen-tao. A Study of American Undergraduate Accounting Education Objectives[J]. Journal of Yunnan Agricultural University, 2009, 3(3): 60-65 |
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| Authors: | CHEN Wen-tao |
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| Affiliation: | CHEN Wen-tao ( 1. School of Economics and Business Administration, Chongqing University, Chongqing 400030, China ; 2. School of Economics and Administration, Chongqing University of Science and Technology, Chongqing 401331, China) |
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| Abstract: | For accounting education, the most important issue is to set up the education objectives, which is crucial to curriculum and teaching contents. The evolution of undergraduate accounting educa- tion of the United States has been explored, including the education objective＇ s contents and charac- ters. The result shows that all parts concerned should be involved in the making of undergraduate ac- counting education objectives, and also objectives should have those characters like time-compatibility, diversity and multi-hierarchy. |
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| Keywords: | American education education objectives accounting education undergraduate educa- tion |
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