ACCA、CPA職業(yè)教育與會(huì)計(jì)學(xué)本科教育融合研究

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摘  要：在目前數(shù)字經(jīng)濟(jì)快速發(fā)展中，會(huì)計(jì)教學(xué)的國(guó)際化和實(shí)踐能力是特別重要的內(nèi)容，該文闡述會(huì)計(jì)本科教育與職業(yè)教育中的CPA和ACCA教育的異同，分析會(huì)計(jì)本科教育教學(xué)中遇到的困難和挑戰(zhàn)及建議與對(duì)策，并進(jìn)行會(huì)計(jì)學(xué)本科教育中融入職業(yè)教育的路徑分析。

關(guān)鍵詞：CPA；ACCA；職業(yè)教育；本科教育；教學(xué)改革

中圖分類號(hào)：G642        文獻(xiàn)標(biāo)志碼：A          文章編號(hào)：2096-000X（2024）03-0005-07

Abstract： With the rapid development of digital economy， it is very important for the internationalization of Accounting course teaching and practical ability. This paper elaborates the CPA of accounting undergraduate education and vocational education and ACCA similarities and differences between education， analyzes the difficulties and challenges encountered in accounting undergraduate education and teaching and the suggestions and countermeasures， and integrated into the education of accounting undergraduate education path analysis.

Keywords： CPA; ACCA; vocational education; undergraduate education; teaching reform

從1987年上海設(shè)立第一個(gè)ACCA考點(diǎn)開(kāi)始，國(guó)際會(huì)計(jì)職業(yè)教育ACCA被廣泛接受，在中國(guó)有多所大學(xué)與ACCA職業(yè)教育集團(tuán)聯(lián)合辦學(xué)，也取得了較好的效果。（剩余9055字）