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导读:这是一篇会计专业的assignment范文，讨论了美国的会计专业课程体系。美国注册会计师协会和部分大型会计公司为了便于得到符合需要的会计人才，定期对会计教育状况进行研究并发表报告，目前美国大学会计专业教育普遍包括一般教育、普通经济管理教育、会计专业教育这三类课程。其中普通经济管理教育的目的则是让学生更好地去了解企业、政府和非盈利组织等机构的运作和经营，了解市场的供给和需求等；会计专业教育的目的则主要是让学生了解美国会计准则和会计制度的具体内容和实务操作，涵盖会计信息系统、财务会计等会计专业课程，具备持续学习的能力。 In higher vocational education teaching reform, both professional reform and curriculum construction serve to achieve the goal of talent training, and the key to achieve the goal of talent training is the construction of curriculum system. The curriculum system is the core content of the teaching and training plan in the specialty construction. It can directly reflect the quality, teaching level and development form of the specialty, and it is the guarantee to complete the goal of talent training. The author has visited the university of western Illinois in the United States. The school of business where the accounting major of western Illinois university is located has obtained the business school certification and accounting professional certification of AACSB International, a top business school certification institution. 在高职教育教学改革中，专业改革和课程建设都是为实现人才培养目标服务的，而实现人才培养目标的关键是课程体系的建设。课程体系是专业建设教学培训计划的核心内容。它能直接反映专业的质量、教学水平和发展形式，是完成人才培养目标的保证。作者访问了美国西伊利诺伊大学。西伊利诺伊大学会计学专业所在的商学院已获得美国顶级商学院认证机构AACSB International的商学院认证和会计专业认证。 The American institute of certified public accountants and some large accounting companies regularly study and publish reports on the status of accounting education in order to facilitate the acquisition of accounting talents who meet the needs. Currently, the education of accounting major in American universities generally includes general education, general economic management education and accounting major education. The main purpose of education is to broaden the scope of students' knowledge, so that students can dabble in science, art, history, sociology, psychology and other fields, cultivate students' interest in learning, and improve their ability to analyze and solve problems. The purpose of general economic management education is to enable students to better understand the operation and operation of enterprises, governments and non-profit organizations, as well as the supply and demand of the market. The purpose of accounting major education is to let students understand the specific content and practical operation of American accounting standards and accounting system, including accounting information system, financial accounting, management accounting, cost accounting, tax law, auditing and other accounting courses, so as to have the ability of continuous learning. The university of western Illinois in the United States is no exception. The curriculum system of its accounting major is basically designed in accordance with the above ideas. The specific contents are as follows: Accounting majors at the university of western Illinois in the United States usually have a four-year accounting program and must complete at least 120 credits to graduate. In the course selection arrangement suggested by the school, the first year of college is all the elective courses of general education, the second year is the elective courses of general education and basic professional courses of major education, and only the core professional courses are recommended from the third year. At the same time, it is clearly stipulated that accounting major students must get grade C or above in the two courses of financial accounting principles and management accounting principles before continuing to study the later professional core courses. If after the first two years of study, accounting students can not meet the above curriculum assessment requirements, can choose to change the major. As can be seen from the above curriculum system of accounting major of western Illinois university in the United States, the design of the curriculum system of accounting major in the United States has distinctive features, including: American higher accounting education is not only a professional technology education, but also a quality education. American accounting education believes that higher accounting education is unable to impart all the knowledge and skills that an experienced professional accountant should have to students, but should teach them how to learn and have the learning ability required to obtain the professional qualification of accounting. Therefore, the purpose of American accounting education is not to train students to be professional accountants on campus, but to train their learning ability and innovation ability, so that they can have lifelong continuous learning ability and lay a foundation for becoming an accountant in the future. Therefore, in the design of the curriculum system of accounting major, they pay more attention to cultivating students' learning thinking ability and innovative ability. American universities emphasize "general education ". Refer to the American university related information, most of the American college of accounting professional in approximately 50% of courses are general education, the content involved in natural science and mathematics, social science, humanities, arts, cultural diversity, ethics, and other fields, and respect the students' personal interests, give students more freedom to choose their favorite basics. Take western Illinois university as an example, 45% of its accounting major education is general education. In contrast, higher education in China pays more attention to "professional education", only about 30% of the courses are used in general education, and the scope is very narrow, mainly focused on English, ideological and political courses, which are more common in higher vocational education. In the course system of accounting major in American universities, it is generally recommended to take general courses and basic professional courses in the first two years, and only core professional courses are recommended from the third year. Both general education and professional education modules have two forms of compulsory courses and elective courses, and elective courses account for a large proportion. Even compulsory professional courses have certain flexibility. Students can complete corresponding credits as long as they choose from relevant courses offered by the school. For example, at the university of western Illinois in the United States, if after two years of study, students fail to meet the assessment requirements of financial accounting principles and management accounting principles, the two accounting major courses, they can choose to change majors freely. However, in China, if a student is admitted as an accounting major at the time of admission, no matter how the subsequent acceptance degree of the student is, the course is taught in strict accordance with the curriculum system stipulated in the teaching plan of accounting major. Meanwhile, the proportion of elective courses in the curriculum system is relatively low, and most of them are restricted elective courses, so the student does not have much choice. Accounting professionalism is reflected in serving society, politics, economy and life, and its professional ethics are particularly concerned. American accounting major education attaches great importance to accounting professional ethics education and legal knowledge courses. It will include business law, federal income tax law and other legal courses into the core courses of accounting major and integrate them into the education of accounting professional ethics. And American accounting education attaches importance to the cultivation of the students' comprehensive analysis ability, attaches great importance to the application of information technology in the field of accounting professional course will open in the management information system analysis, financial analysis, such as curriculum, some even courses in accounting information system programming etc, pay attention to improve students' ability to analyze and solve problems. In the education of accounting major in China, courses such as economic law or financial and economic regulations are offered, but they are often ignored in actual teaching. At the same time, education does not pay enough attention to the professional ethics of students. After graduation, many accounting students have weak legal awareness, weak social responsibility and frequent accounting information distortion. Due to the different environment of cultural and economic development, it is reasonable that there are differences in the curriculum system of accounting major between China and the United States. Although the university of western Illinois in the United States belongs to the undergraduate education, the design of the curriculum system of accounting major still has certain inspiration and reference significance for the construction of the curriculum system of higher vocational accounting major in China. Our higher vocational accounting education has been advocated "thick foundation, wide caliber", in the basic course system setting, however, in addition to the traditional theory of MAO zedong thought, deng xiaoping, English, legal basis, sports courses, other involved in humanities, social science and natural science knowledge courses are very few, cultivate the students knowledge narrow, not enough broad vision. Higher vocational accounting education in China can consider adding some courses on history, natural science, philosophy, literature and art, etc., to broaden students' horizons and enhance the value of accounting students.#p#分页标题#e# American accounting professional courses focus on the logical connection between courses, often from the simple to the deep, for example, students must choose the principles of financial accounting and management accounting principles courses, before continuing to choose the courses of financial accounting and management accounting. In teaching, American teachers emphasize the learning process, take students as the main body of learning, and pay attention to cultivating students' teamwork ability and professional self-learning ability. Education, an accounting major in China, attaches great importance to the teaching of specific accounting practices, and lays too much emphasis on letting students master basic operating skills and ignore the shaping of professional ethics. It is expected that students can become skilled accountants in a short time after graduation. But the actual work of China's accounting laws and regulations have been changing, if students do not have the ability of professional self-study, sooner or later will be eliminated by the society. While strengthening the professional quality of students, we should pay attention to the reasonable connection and expansion of accounting and information technology, so that students have a full understanding of the enterprise information environment. At the same time, with the increasing importance of management accounting, the content of management accounting can be integrated into the teaching of financial management and cost accounting. And can increase the proportion of professional elective courses, such as small business accounting, industry accounting comparison, tax accounting and other elective courses, so that students fully understand the role of accounting in the social and economic activities of various industries, to lay the foundation for students to improve in the future. |
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