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1、中国会计教育的问题与对策刘大志 (辽东学院,辽宁 丹东 118000;东北财经大学, 大连 116025)摘 要本文首先指出当前中国会计教育面临的问题 ,包括先进教育理念尚未落到实处、 教育资源投入相对不足、 教育结构不完善、 培养目标定位不明确、 教学方法相对落后、 课程设置和教材建设存在不足、 教育评价体系有待完善 ,然后在此基础上提出了对策。关键词 ：会计教育; 问题; 对策自改革开放以来 ,我国的会计教育成绩斐然。无论是教育体制、 教育层次、 还是办学形式、 教学手段方面都获得了很大的发展。形成了多层次的会计教育体系;为国家培养了大批优秀会计人才;建立了三大国家级会计考试评价机制;创新
2、了人才培养模式;初步实现了会计教育的国际化。但目前我国会计教育在资源投入、 教育理念、 教育结构、 培养目标、教育手段、 教育评价等方面 ,仍然存在着一些尚待解决的问题。一、 我国会计教育存在的问题1 .先进教育理念尚未落到实处二十一世纪是知识经济时代 ,我国会计教育界虽然也主张学习国外的先进教育理念 ,但并没有落到实处 ,在日常教育中表现为:第一 ,没有树立学生为中心的教育理念 ,教师通过“ 满堂灌 ” 的方式主导课堂教学 ,学生学习知识缺乏积极性、 主动性。第二 ,古语有云:“ 授人以鱼不如授人以渔 ” ,可是当今很多教师仍认为大学就是传道、 授业、 解惑 ,忽视了对学生学习能力的培养 ,
3、缺乏学习能力和创新能力的学生是不受市场欢迎的。第三 ,缺乏“ 终身教育 ” 理念 ,在知识经济时代 ,知识机构的更新速度很快 ,几年一个周期 ,如果没有自我学习的能力 ,已有的知识很快就会遭到淘汰。2 .教育资源投入相对不足我国大部分高校属于公立性质 ,资金来源有赖于上级行政部门的拨款。但自从 1999年扩招以来 ,各专业招生的人数规模迅速扩大 ,尤其是会计专业 ,除了在博士招生人数方面还算稳定 ,本科、 研究生每年招生人数都是位居前列。3.教学方法相对落后刘永泽学者认为 ,“ 目前我国会计教育中存在着重教有余、 重学不足;灌输有余、 启发不足;理论有余、 实践不足;复制有余、 创新不足 ”
4、。我国高校会计教学手段比较单一 ,多年来基本上采用老师写板书或者 PPT演示、 学生记笔记这种教学模式 ,学生被动接受知识 ,学生没兴趣、 产生惰性 ,老师也难以激发热情 ,学习效果并不好 ,这是一种典型的“填鸭式 ” 教学模式 ,其副作用就是忽视了学生能力的培养 ,导致很多学生不会思考问题、 提不出问题。另外 ,虽然很多高校会计教育也实行了多媒体教学、 网上课程 ,但互动式教学、 案例教学等教学方法并没有真正落到实处 ,尤其是在会计实践教学环节上 ,很多高校长期不重视。4 .教育评价体系有待完善当前中国的会计教育以应试教育为主 ,学生与老师的学与教都以考试为中心 ,对学生的评价主要是通过期末
5、考试的卷面成绩来考察 , (刘永泽 , 2008)认为它的基本特点是“ 重期末、 轻平时、 重理论、 轻实务、 重记忆、 轻理解 ” 。这样的评价体系难免不具有片面性 ,它只能反映笔试能力 ,很难全面考察学生的综合能力。与西方国家相比 ,我国教育质量评价体系由政府来主导 ,一方面忽视了社会对会计专业质量的要求 ,那种高分低能的学生在企业是不受欢迎的 ,企业需要的是动手能力强的学生 ,另一方面也忽略了会计专业团体在评价中的作用 ,恰恰这些团体对什么是优秀的会计人才是最有发言权的。二、 会计教育发展对策会计教育改革是一个复杂的系统工程 ,需要从多方面着手才能解决问题 ,基于以上对我国会计教育存在问
6、题的分析 ,我们提出以下对策。1 .采取多种措施 ,加大教育资金投入力度当前我国高校会计资源主要依赖于政府直接拨款 ,针对高校扩招与会计教育资源投入不足的供需矛盾 。我们应该建立会计资源投入来源地多元化渠道 ,一方面呼吁政府主管部门加大对会计专业的扶持力度 ,另一方面我们也可以借鉴西方国家的办学经验 ,调动社会力量对会计教育事业进行扶持 ,比如:可以借助已有的教育资源办独立学院、 民办学校 , 补充教育资源投入的不足;积极发挥会计职业界对会计教育事业的支持作用 ,可以采用校友捐赠、 合作培养、 联合办学等多种办学形式;同时 ,应改革高校学费收费办法 ,对于不同的学校、 不同的专业实行差别收费
7、,让市场来定价 ,要让市场这只“ 看不见的手 ” 发挥作用。2 .转变会计教育理念顺应当前现实环境 ,转变会计教育的理念 ,变专才教育为通才教育 ,注重学生综合能力、 全面素质的培养;重新设计会计人才的能力框架 ,重新考虑会计人才的培养模式;尊重学生 ,课堂教学应该真正的以学生为中心 ,师生间在学习的过程中应该互动起来 ,应将目标重点转移到教学生“ 学习如何学习 ” 上 ,“ 授人以鱼不如授人以渔 ” ;树立终身教育观念 ,“ 活到老学到老 ” 才能避免知识的淘汰;最关键的是将这些会计教育新理念认真的贯彻到会计教学实践中。3 .促进会计教育结构合理化长期以来 ,我国会计教育资源分配并不合理 ,
8、很多企业界的会计人员无法得到很好的后续教育 ,为了使我国会计教育结构更加合理化 ,国家有关部门应该有务实精神 ,转变办学理念 ,重视高等职业教育和继续教育 ,从政策导向上扶持高职高专教育的发展 ,为企业培养更多合格的会计人才。我国的会计继续教育可以采用多种办学形式 ,可以以高校、 行业协会、 国家会计学院为主体 ,民营会计培训学校为辅 ,使用网络教育、 电视教育、 面授办班等多种形式 ,按着从初级到高级不同层次 ,对不同性质单位的会计工作人员进行培训。4.健全教育评价体系当前评价学生时 ,都是以学校为主导 ,学校对成绩的考察仅限于期末考试的卷面分数 ,但学校的评价目标与用人单位标准并不一致 ,
9、造成受用人单位欢迎的 ,实践能力强的学生经常处于竞争的不利地位。因此 ,会计教育评价体系的完善路径是引入市场因素 ,让“ 无形的手 ” 发挥作用 ,除了学校的教育评估体系外 ,还应发挥会计职业团体与中介机构的作用 ,利用其优势建立专业的会计教育质量评价机构 ,包括对学生、 教师和学校的评价制度 ,逐步形成一套科学的、 合理的会计专业质量评价指标体系 ,并使会计专业质量评价制度化。（参考文献已略去，见原文）China accounting education problem sandcounter measuresLiuDaZhi (liaodong college, liaoning dand
10、ong 118000; of northeast university of finance, dalian 116025) PICK TOThis paper firstly points out that Chinas current accounting education facing the problem of education concept, including advanced education has not yet implemented, relative shortage of resources into education structure, are imp
11、erfect, the cultivation objective orientation is not clear, teaching method is relatively backward, the curriculum and textbooks inadequacy, education evaluation system needs to be perfect, and proposed in this foundation the countermeasures. Keywords: accounting education; Question; countermeasures
12、 Since the reform and opening-up, our accounting education has made brilliant achievements. Whether education system, education level, or running mode, teaching means are obtained very big development. Formed a multi-level education system; accounting Fostering a large quantities of outstanding acco
13、unting personnel; Established three national accounting examination evaluation mechanism; Innovative personnel training mode; Accounting education preliminarily realized the internationalization. But now, Chinese accounting education in resource input, education concept, education structure, trainin
14、g goal, education method, the education evaluation etc., still exists some problems to be solved in its. A, accounting education problems 1. Advanced education philosophy has not yet implemented the 21st century is the age of the knowledge economy, Chinas accounting education while also advocate lea
15、rning foreign advanced education concept, but not on feet, in daily education for performance: first, no set up student centered education idea, the teacher through daunted way leading classroom teaching, students learn knowledge lack of enthusiasm, initiative. Second, the archaism have cloud: gives
16、 the human by the fish them to fish, but nowadays, many teachers still think university is preach, impart knowledge and to reassure, neglecting the cultivation of the students learning ability, the lack of learning ability and the innovation ability of the students are not to be influenced by the ma
17、rket welcome. Third, the lack of lifelong education concept, in the knowledge economy era, the renewal speed of knowledge organization soon, a few years a cycle, if no self learning ability, existing knowledge will soon be demoted. 2. Education resources into relatively inadequate Most of our univer
18、sity belong to public property, financing source depends on the higher administrative departments funding. But since 1999, each specialized recruitment since enrollment number has expanded rapidly, especially accounting major, except in enrolment in the total number is stable, each year undergraduat
19、e, postgraduate enrollment is topped the list. 3. Teaching method is relatively backward LiuYongZe scholars believe that current accounting education teaching existing in the spare, heavy learning on insufficient; spare, instilling inspired to spare, practice is insufficient; theory to spare, innova
20、tion is insufficient; replication insufficient. Our colleges accounting teaching means more onefold, basically adopt teachers write years or PPT presentations, students writing notes this teaching model, the student passive acceptance knowledge, students didnt interest, produce inert, teacher also d
21、ifficult to arouse enthusiasm, learning effect is not good, this is a kind of typical spoon-feeding teaching mode, its side effects were ignored cultivate students ability, cause a lot of students are not thinking, that nothing questions. In addition, although a lot of colleges accounting education
22、also implemented the multimedia teaching, online courses, but the application of interactive teaching, case teaching and no teaching methods such as exemptions, especially in accounting practice teaching links, many university long-term not value. 4. Education evaluation system needs to be perfected
23、 Chinas current accounting education education is given priority to, to test the students and teachers are in learning and teaching on the test for the center, the evaluation of students is primarily through the final exam achievement to examine the question paper, (2008) think it LiuYongZe, the bas
24、ic characteristics of heavy final, light peacetime, heavy theory, light practice, heavy memory, light understand. This evaluation system, it is not lop-sided written ability reflects only, it is difficult to comprehensive study of students comprehensive ability. Compared with western countries, Chin
25、a education quality evaluation system dominated by the government, on the one hand, ignored the social on accounting professional quality request, that high marks in enterprise is low-energy students not welcome, enterprise need is practical ability of students, on the other hand it also ignores the
26、 accounting profession in the evaluation of these groups, on the role of what is good accounting personnel is the most articulate. Second, accounting education development countermeasures Accounting education reform is a complicated system engineering, need to start to be able to solve the problem f
27、rom various aspects of accounting, based on the above education problem analysis, we put forward the following countermeasures. 1. Take various measures to enhance education fund investment in Chinas current colleges accounting resources mainly dependent on government allocates funds directly, in vi
28、ew of the education resources accounting and enrollment expansion of insufficient investment in the contradiction between supply and demand. We should establish accounting resources into source diversified channels, on the one hand, called on the government departments to increase accounting support
29、, on the other hand, we also can draw lessons from western countries experience of running school, mobilize social forces to accounting education causes, such as: can use the support of education resources do have the independent institute, private school education resources, supplement and the lack
30、 of investment in Play an active accounting profession education undertakings of accounting function of support, can use alumni donation, cooperation cultivation, joint ventures and so on many kinds of running forms; At the same time, should reform college tuition fee methods for different schools,
31、and different professional to execute a difference to charge, let the market to pricing, to let the market this only invisible hand play a role. 2. Shift accounting education concept Comply with the current the realistic environment, education concept, shift accounting education for general educatio
32、n become professionals, pay attention to students comprehensive ability and comprehensive quality of the training; Redesigned the ability of accounting personnel to frame, reconsider the cultivation pattern of accounting personnel; Respect the students, teaching should be true to students as the cen
33、ter, between teachers and students in the learning process should be interactive up, should will shift the focus to target: learning how to teach students , study gives the human by the fish them to fish ; Life-long education concept, you are never too old to learn to avoid elimination of knowledge;
34、 The key is to make these accounting education new ideas seriously implement to accounting teaching practice. 3. Promote education structural rationalization of accounting Long-term since, our country accounting education resource allocation is not reasonable, many enterprises of accounting personne
35、l cannot get very good follow-up education, to make our country accounting education structure more rationalized to relevant state departments should have pragmatic spirit, change the school idea, higher vocational education and continued attention from policy direction education, higher vocational
36、education on the development of support for the enterprise training more qualified, the accounting personnel. Chinas education can use a variety of accounting continue to running forms, can with universities, industry association, the national accounting college as the main body, private accounting
37、training school education, complementary, use network television education, face-to-face, according to a variety of forms such as the class from primary to advanced levels of different properties, unit of accounting work personnel training. 4. Sound education evaluation system The current in the eva
38、luation of students, for leading, school to school grades of the investigation is limited to the final exam score, but the question paper school evaluation objective standard with unit of choose and employ persons does not agree, by unit of choose and employ persons caused by popular, the practice a
39、bility strong students are often at a competitive disadvantage. Therefore, the perfection of accounting education evaluation system path is introducing market factors, let the invisible hand function, besides the school education evaluation system outside, still should play the accounting profession
40、al organizations and intermediary agencies role, make use of its advantage to establish professional accounting education quality evaluation institutions, including students, teachers and school evaluation system, gradually formed a set of scientific and reasonable evaluation index system of account
41、ing professional quality, and to make the accounting professional quality evaluation institutionalization. references 1 LiuYongZe education reform. China accounting for 30 years. The problem with evaluation: achievement. Accounting research in 2008, countermeasures 11-16 2 LiuYongZe education and ac
42、counting. Accounting education research current situation with the countermeasures. Accounting research 2004, 75-81 3 LiangShuang degree in accounting education. Australia inspiration and reference. Journal of northeast university of finance 2006, 85-86 4 MengYan. Market positioning of accounting in the undergraduate curriculum system reform. Accounting research, 2007, 55-63 5 ChenXiaoLin China accounting education reform. The course, experience and future development of accounting research, 88. 2008
