| Summary: | 碩士 === 國立臺北大學 === 會計學系 === 91 === Accounting is very important for measuring enterprise’s economic benefit and its development also extend to measure national economic development. Hence, accounting education becomes major discussion topic as either in academic educators or accounting practitioners. The accounting education main purpose is to educate accounting student can be professional in practice and have strong theoretical background. And to develop a professional accounting student relies on innovative and perspective accounting education to match with current market needs. This research study is focusing on Accounting education trend and its direction in China at 21st century. This study first collect related papers and thesis, then analyze China’s current accounting education problem and issues, base on these problems and issues to form what China accounting revolution basis, also, base on this to understand China’s accounting education future development and improvement under new knowledge era. Second, from questionnaires survey and statistical analyses to probe university accounting educators and practitioners expectation on accounting students needed basic accounting knowledge.
The purposes of this study are:
1. Study and analyses current China accounting education status and problem faced.
2. Study and analyses the difference between accounting educators and accounting practitioners expectations in China for accounting profession needed basic skill and knowledge.
3. Study and analyses the difference between accounting educators and accounting practitioners in China for accounting profession skill and knowledge taught and job market needed.
4. Study and analyses the impact on how to educate an accounting student in accounting education and coach the accountant in practice after Enron case.
This study questionnaire selects accounting teachers from university, CPAs of CPA firms and accountants in enterprises in China. Universities include University of International Business and Economics in Beijing Economic and Trading University, Xiamen University, Zhongnan University of Economics and Law. The practitioners include KPMG, Wah Luen Co., Wabisen CPAs firm, Jonten com., Huahui CPAs firms .. This study uses descriptive statistic way (simple comparison, arithmetic average, square distribution) and t inspection to do the data analysis.
The result of this study shows current China accounting education has problems like: standardize teaching materials, no case study and lack of experimental case study; do not know what accounting practice needed from academic point; lack of hardware equipments or insufficient in accounting class room. To minimize the difference between supply and demand, this study suggests practitioners and academic educators should cooperate together to find the students need. Also, the most important point is the accounting teacher should improve their knowledge skill and adjust the way of teach via self-study if they knows the difficulty of business operation and challenge. Both accounting educator and practitioner agree the importance of accounting professional knowledge and technical skill as well as advanced technology skill needed for students. Both think following items are basic skills needed for accounting students enter into job market. Basic accounting entry ability, Cost and cost management ability, Business law, Tax law, Learning ability, Communication skill, Management of Chang ability, Coordination and organization skill, Innovation and execution skill, Windows operation skill and Outlook operation skill. But not all of above can be provided at current China accounting educating scheme for students. Hence, this study suggests current China accounting education should focus on those non-accounting related skills like communication skill, organization and management skills and technical skill trainings and for those already at accounting practice should self-study to improve themselves on the area where the market needed.
To conclude this study findings, both academic and practice expect accounting education of China should educate accounting students in topics of ethic, accounting operation skill, organization coordination skill, innovation and creative skill, language and management skill and also increase necessary equipment to fit current business need. And hope these skills can produce a professional accounting student who has full scope with international view and also know full knowledge of general accounting .
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