非财经类高校会计专业本科教育对就业的影响

发布时间：2018-09-19 14:26

【摘要】：21世纪知识经济时代的到来,将给我国会计事业的发展带来新的机遇同时,知识经济的发展及其对会计的影响必然对我国高等会计教育提出新的要求。高等会计教育的水平,决定着一个国家会计人员的素质和工作质量,将在一定程度上影响着社会经济的发展。随着我国经济建设的高速发展,我国普通高等院校会计学专业得到空前的发展,本科人才培养规模不断扩大,我国多所本科院校开设了会计学本科专业。据资料统计,在全国1000所本科学校中大约有超过半数的高校都开设了会计专业。但随着经济社会结构调整的不断深人和整个社会就业压力不断增大,非财经类院校会计类专业的人才培养规模问题逐渐凸现,而这个问题的核心是会计专业毕业生如何进人市场,完成严峻的就业问题。然而,我国非财经类院校会计专业毕业生如何和重点财经类院校毕业生竞争,在就业市场上占有一席之地,这是一个值得调研和研究的。从80年代开始,会计专业毕业生一直在我国具有良好的就业前景,一直是社会上最抢手的人才之一。然而,近几年却出现了大量的用人单位找不到所需会计人才,同时会计本科毕业生找不到工作的情况。因此这篇文章就是希望通过本文从会计、会计教育、会计专业本科教育、高校会计专业本科教育、非财经类高校会计专业本科教育、就业、非财经类高校会计专业本科就业基本概念入手,分析了非财经类高校会计专业本科教育的基本理论,对非财经类高校会计专业本科教育的产生背景及特点进行了系统的阐述,运用美国陶森大学的例子,深入分析了美国为了提高非财经类高校会计专业更适应市场需求而进行改革的措施,总结出可以借鉴的经验和教训。同时对我国非财经类高校会计专业本科教育进行了历史回顾,并以东北大学和沈阳大学做为调查对象对我国非财经类高校会计专业本科教育进行简单的介绍并对两所高校的就业情况进行了分析,指出了我国高校会计专业本科教育中存在的问题,继而通过总结美国高校会计专业教育改革的经验,提出了对我国非财经类高校会计专业本科教育对就业影响的启示。
[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.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F230-4;G647.38

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