【摘要】：21世紀(jì)知識(shí)經(jīng)濟(jì)時(shí)代的到來(lái),將給我國(guó)會(huì)計(jì)事業(yè)的發(fā)展帶來(lái)新的機(jī)遇同時(shí),知識(shí)經(jīng)濟(jì)的發(fā)展及其對(duì)會(huì)計(jì)的影響必然對(duì)我國(guó)高等會(huì)計(jì)教育提出新的要求。高等會(huì)計(jì)教育的水平,決定著一個(gè)國(guó)家會(huì)計(jì)人員的素質(zhì)和工作質(zhì)量,將在一定程度上影響著社會(huì)經(jīng)濟(jì)的發(fā)展。隨著我國(guó)經(jīng)濟(jì)建設(shè)的高速發(fā)展,我國(guó)普通高等院校會(huì)計(jì)學(xué)專(zhuān)業(yè)得到空前的發(fā)展,本科人才培養(yǎng)規(guī)模不斷擴(kuò)大,我國(guó)多所本科院校開(kāi)設(shè)了會(huì)計(jì)學(xué)本科專(zhuān)業(yè)。據(jù)資料統(tǒng)計(jì),在全國(guó)1000所本科學(xué)校中大約有超過(guò)半數(shù)的高校都開(kāi)設(shè)了會(huì)計(jì)專(zhuān)業(yè)。但隨著經(jīng)濟(jì)社會(huì)結(jié)構(gòu)調(diào)整的不斷深人和整個(gè)社會(huì)就業(yè)壓力不斷增大,非財(cái)經(jīng)類(lèi)院校會(huì)計(jì)類(lèi)專(zhuān)業(yè)的人才培養(yǎng)規(guī)模問(wèn)題逐漸凸現(xiàn),而這個(gè)問(wèn)題的核心是會(huì)計(jì)專(zhuān)業(yè)畢業(yè)生如何進(jìn)人市場(chǎng),完成嚴(yán)峻的就業(yè)問(wèn)題。然而,我國(guó)非財(cái)經(jīng)類(lèi)院校會(huì)計(jì)專(zhuān)業(yè)畢業(yè)生如何和重點(diǎn)財(cái)經(jīng)類(lèi)院校畢業(yè)生競(jìng)爭(zhēng),在就業(yè)市場(chǎng)上占有一席之地,這是一個(gè)值得調(diào)研和研究的。從80年代開(kāi)始,會(huì)計(jì)專(zhuān)業(yè)畢業(yè)生一直在我國(guó)具有良好的就業(yè)前景,一直是社會(huì)上最搶手的人才之一。然而,近幾年卻出現(xiàn)了大量的用人單位找不到所需會(huì)計(jì)人才,同時(shí)會(huì)計(jì)本科畢業(yè)生找不到工作的情況。因此這篇文章就是希望通過(guò)本文從會(huì)計(jì)、會(huì)計(jì)教育、會(huì)計(jì)專(zhuān)業(yè)本科教育、高校會(huì)計(jì)專(zhuān)業(yè)本科教育、非財(cái)經(jīng)類(lèi)高校會(huì)計(jì)專(zhuān)業(yè)本科教育、就業(yè)、非財(cái)經(jīng)類(lèi)高校會(huì)計(jì)專(zhuān)業(yè)本科就業(yè)基本概念入手,分析了非財(cái)經(jīng)類(lèi)高校會(huì)計(jì)專(zhuān)業(yè)本科教育的基本理論,對(duì)非財(cái)經(jīng)類(lèi)高校會(huì)計(jì)專(zhuān)業(yè)本科教育的產(chǎn)生背景及特點(diǎn)進(jìn)行了系統(tǒng)的闡述,運(yùn)用美國(guó)陶森大學(xué)的例子,深入分析了美國(guó)為了提高非財(cái)經(jīng)類(lèi)高校會(huì)計(jì)專(zhuān)業(yè)更適應(yīng)市場(chǎng)需求而進(jìn)行改革的措施,總結(jié)出可以借鑒的經(jīng)驗(yàn)和教訓(xùn)。同時(shí)對(duì)我國(guó)非財(cái)經(jīng)類(lèi)高校會(huì)計(jì)專(zhuān)業(yè)本科教育進(jìn)行了歷史回顧,并以東北大學(xué)和沈陽(yáng)大學(xué)做為調(diào)查對(duì)象對(duì)我國(guó)非財(cái)經(jīng)類(lèi)高校會(huì)計(jì)專(zhuān)業(yè)本科教育進(jìn)行簡(jiǎn)單的介紹并對(duì)兩所高校的就業(yè)情況進(jìn)行了分析,指出了我國(guó)高校會(huì)計(jì)專(zhuān)業(yè)本科教育中存在的問(wèn)題,繼而通過(guò)總結(jié)美國(guó)高校會(huì)計(jì)專(zhuān)業(yè)教育改革的經(jīng)驗(yàn),提出了對(duì)我國(guó)非財(cái)經(jīng)類(lèi)高校會(huì)計(jì)專(zhuān)業(yè)本科教育對(duì)就業(yè)影響的啟示。
[Abstract]:The coming of knowledge economy era in the 21st century will bring new opportunities to the development of accounting in our country. At the same time, the development of knowledge economy and its influence on accounting will inevitably put forward new requirements for higher accounting education in our country. The level of higher accounting education determines the quality and work quality of accountants in a country, and will affect the development of social economy to a certain extent. With the rapid development of our country's economic construction, the accounting specialty of our country's general colleges and universities has been developed unprecedentedly, the training scale of undergraduate talents has been expanded constantly, and many colleges and universities of our country have set up the undergraduate specialty of accounting science. According to statistics, accounting major has been set up in more than half of the 1000 undergraduate schools in China. However, with the deepening adjustment of economic and social structure and the increasing pressure of employment in the whole society, the problem of personnel training scale of accounting major in non-financial and economic colleges is gradually emerging. The core of this problem is how accounting graduates enter the market and complete the severe employment problem. However, it is worth investigating and studying how the graduates of accounting major in non-financial and economic colleges and universities in China compete with the graduates of key financial and economic colleges and have a place in the job market. Since 1980's, accounting graduates have been in our country has a good employment prospects, has been one of the most popular talents in society. However, in recent years, a large number of employers can not find the required accounting talent, and accounting graduates can not find a job. Therefore, this article hopes that through this article, from accounting, accounting education, accounting undergraduate education in colleges and universities, accounting undergraduate education, employment in non-financial and economic colleges and universities, Starting with the basic concept of undergraduate employment of accounting major in non-financial and economic colleges and universities, this paper analyzes the basic theory of accounting undergraduate education in non-financial and economic colleges, and expounds systematically the background and characteristics of the undergraduate education of accounting major in non-financial and economic colleges and universities. By using the example of American Towson University, this paper analyzes in depth the reform measures of accounting specialty in non-financial and economic colleges and universities in the United States, and summarizes the experiences and lessons that can be used for reference. At the same time, the history of accounting undergraduate education in non-financial and economic colleges and universities in China is reviewed. Taking Northeastern University and Shenyang University as the objects of investigation, this paper makes a brief introduction to the undergraduate education of accounting major in non-financial and economic universities in China and analyzes the employment situation of the two universities. This paper points out the problems existing in the undergraduate education of accounting major in our country's colleges and universities, and then, through summing up the experience of the education reform of accounting major in American colleges and universities, puts forward the enlightenment to the influence of the undergraduate education of accounting major in non-financial and economic universities on the employment in our country.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F230-4;G647.38

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