| 重新审视和设计中国高校会计第一门课 |
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| 引用本文： | 赵晓东,王竞达. 重新审视和设计中国高校会计第一门课[J]. 清华大学教育研究, 2006, 0(Z1) |
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| 作者姓名： | 赵晓东 王竞达 |
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| 作者单位： | [1]清华大学经济管理学院 [2]首都经济贸易大学财政系 北京 |
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| 摘 要： | 本文在系统考察美国高校会计第一门课实践和研究状况的基础上,采用问卷调查研究方法就中国高校会计第一门课的现状进行描述和评价,发现:(1)中国高校会计第一门课的课程内容仍以财务会计为主,具有财务会计入门课的性质;(2)能力培养受到重视,且教学方式多样化,但学生交流能力(特别是口头表达和书面写作能力)仍待提高;(3)会计第一门课的重要性尚未引起广泛关注。最后本文设计出一套可操作的会计第一门课课程方案。
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| 关 键 词： | 会计教育 会计第一门课 课程方案 |
An Evaluation of the First Course in Accounting in Chinese Higher Education Institutions and a Proposal for Course Redesign |
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| ZHAO Xiao-dong WANG Jing-da. An Evaluation of the First Course in Accounting in Chinese Higher Education Institutions and a Proposal for Course Redesign[J]. Research on Education Tsinghua University, 2006, 0(Z1) |
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| Authors: | ZHAO Xiao-dong WANG Jing-da |
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| Affiliation: | ZHAO Xiao-dong1 WANG Jing-da2 |
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| Abstract: | This article presents the main findings of a questionnaire-based survey the current state of practice and research of the first course in accounting in Chinese higher education institutions and concludes with recommendations for course redesign.The main findings are:1)the first courses in accounting are the introductory course concerning the preliminary knowledge of financial accounting;2)emphasising on generic competence training through diverse learning and teaching methods,but student communication ability(especially speech and written ability)still need further training;3)attention attached to importance of the first course in accounting are still not sufficient.This survey design is informed by an investigation of the American counterparts of similar level of accounting courses. |
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| Keywords: | Accounting Education the First Course Course Scheme |
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