Research on Undergraduate Accounting Education at the Present Stage Based on Questionnaire Survey
Abstract
The characteristics of economic globalization and the era of knowledge economy have proposed the demand of top accounting talents featuring internationalization and cross-discipline. The undergraduate accounting education should launch the reform on talent cultivation mode under the guidance of competence framework of professional accountants, aiming at cultivating accountants competent to socioeconomic development and providing the modern enterprises with the guarantee of talents to meet the practical demands of reform on higher accounting education in China. This paper firstly elaborates on the theoretical relationship between undergraduate accounting education and ability cultivation of professional accountants. Secondly, this paper explores the professional roles and demands of professional competences of undergraduates major in accounting through questionnaire survey, and proposes some opinions and suggestions.
Key words: Undergraduate; Accounting education; Professional competence; Talent cultivation
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DOI: http://dx.doi.org/10.3968/j.hess.1927024020120302.ZR0215
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