会计学essay写作-美国的会计专业课程体系

essay写作网（www.lxws.net）-专业留学生作业辅导中心会计学essay写作-美国的会计专业课程体系In higher vocational education teaching reform, both professional reform and curriculum construction serve to achieve the goal of talent training, and the key to achieve the goal of talent training is the construction of curriculum system. The curriculum system is the core content of the teaching and training plan in the specialty construction. It can directly reflect the quality, teaching level and development form of the specialty, and it is the guarantee to complete the goal of talent training. The author has visited the university of western Illinois in the United States. The school of business where the accounting major of western Illinois university is located has obtained the business school certification and accounting professional certification of AACSB International, a top business school certification institution.在高职教育教学改革中，专业改革和课程建设都是为实现人才培养目标服务的，而实现人才培养目标的关键是课程体系的建设。课程体系是专业建设中教学与培养计划的核心内容。它能直接反映专业的质量、教学水平和发展形式，是完成人才培养目标的保证。作者访问了美国西伊利诺斯大学。西伊利诺伊大学会计专业所在的商学院获得了顶级商学院认证机构AACSB国际商学院认证和会计专业认证。The American institute of certified public accountants and some large accounting companies regularly study and publish reports on the status of accounting education in order to facilitate the acquisition of accounting talents who meet the needs. Currently, the education of accounting major in American universities generally includes general education, general economic management education and accounting major education. The main purpose of education is to broaden the scope of students' knowledge, so that students can dabble in science, art, history, sociology, psychology and other fields, cultivate students' interest in learning, and improve their ability to analyze and solve problems. The purpose of general economic management education is to enable students to better understand the operation and operation of enterprises, governments and non-profit organizations, as well as the supply and demand of the market. The purpose of accounting major education is to let students understand the specific content and practical operation of American accounting standards and accounting system, including accounting information system, financial accounting, management accounting, cost accounting, tax law, auditing and other accounting courses, so as to have the ability of continuous learning. The university of western Illinois in the United States is no exception. The curriculum system of its accounting major is basically designed in accordance with the above ideas. The specific contents are as follows:美国注册会计师协会(American institute of certified public accountants)和一些大型会计公司定期对会计教育现状进行研究和发布报告，以促进符合需求的会计人才的培养。目前，美国大学的会计专业教育一般包括通识教育、经济管理教育和会计专业教育。教育的主要目的是拓宽学生的知识范围，使学生涉猎科学、艺术、历史、社会学、心理学等领域，培养学生的学习兴趣，提高分析问题和解决问题的能力。普通经济管理教育的目的是使学生更好地了解企业、政府和非营利组织的运作和运作，以及市场的供求情况。会计专业教育的目的是让学生了解美国会计准则和会计制度的具体内容和实际操作，包括会计信息系统、财务会计、管理会计、成本会计、税法、审计等会计课程，从而具备持续学习的能力。美国西伊利诺斯大学也不例外。会计专业的课程体系基本上就是按照上述思路设计的。具体内容如下:Accounting majors at the university of western Illinois in the United States usually have a four-year accounting program and must complete at least 120 credits to graduate. In the course selection arrangement suggested by the school, the first year of college is all the elective courses of general education, the second year is the elective courses of general education and basic professional courses of major education, and only the core professional courses are recommended from the third year. At the same time, it is clearly stipulated that accounting major students must get grade C or above in the two courses of financial accounting principles and management accounting principles before continuing to study the later professional core courses. If after the first two years of study, accounting students can not meet the above curriculum assessment requirements, can choose to change the major.美国西伊利诺斯大学会计专业的学生通常有一个四年的会计课程，必须完成至少120学分才能毕业。提出的选课安排学校,大学的第一年都是通识教育选修课程,第二年是通识教育选修课程和基本专业课程主要的教育,只有核心专业课程从第三年推荐。同时，明确规定会计专业的学生在继续学习后面的专业核心课程之前，必须在财务会计原理和管理会计原理两门课程中取得C级或以上的成绩。如果经过前两年的学习，会计专业的学生不能满足以上课程考核要求，可以选择转专业。As can be seen from the above curriculum system of accounting major of western Illinois university in the United States, the design of the curriculum system of accounting major in the United States has distinctive features, including:American higher accounting education is not only a professional technology education, but also a quality education. American accounting education believes that higher accounting education is unable to impart all the knowledge and skills that an experienced professional accountant should have to students, but should teach them how to learn and have the learning ability required to obtain the professional qualification of accounting. Therefore, the purpose of American accounting education is not to train students to be professional accountants on campus, but to train their learning ability and innovation ability, so that they can have lifelong c