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首页> 外文会议>The Third International Forum of Business Administration Education(第三届工商管理教育国际论坛） >Comparison between Australia and China in Terms of Undergraduate Education in Accounting and Revelations to China
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Comparison between Australia and China in Terms of Undergraduate Education in Accounting and Revelations to China

机译：澳大利亚和中国会计学本科教育的比较及对中国的启示

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摘要

At present, the coexistence of accounting talents' deficiency and overabundance, on one hand, practical advanced accountants is shortage; on the other hand, the low level accounting practitioners are over-abundance. The disjointing between Chinese accounting education and the enterprise demand of human resources is the unignorable and urgent issue that should be emphasized by accounting field. Based on the analysis of educational goal, teaching methods and dissertation for undergraduate education in Australia, this paper compares above three aspects with Australia and China and analyses the shortcomings of accounting education in our country. Then it offers corresponding proposals according to the situation of our country. This paper demonstrates that the key on the success of education system is to foster talents who are suitable for the demand of the society. The equilibrium of demand and supply is the only way to achieve the most effective allocation of human resource. We should learn from the successful experience of accounting educational system in Australia and emphasize on Chinese education environment, qualities of human resource as well as demand on economy development to establish our own characteristics undergraduate accounting education system.
机译：当前，会计人才的不足与过剩并存，一方面是实际的高级会计人才匮乏；另一方面，会计人才的匮乏。另一方面，低水平的会计从业者过多。中国会计教育与企业人力资源需求的脱节是会计领域应强调的不容忽视的紧迫问题。在分析澳大利亚大学本科教育目标，教学方法和学位论文的基础上，将上述三个方面与澳大利亚和中国进行了比较，分析了我国会计教育的不足。然后根据我国情况提出相应的建议。本文表明，教育体系成功的关键在于培养适合社会需求的人才。供求平衡是实现人力资源最有效分配的唯一途径。我们应该借鉴澳大利亚会计教育体系的成功经验，着眼于中国的教育环境，人力资源素质以及对经济发展的要求，建立自己的特色本科会计教育体系。

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