ACCA、CPA职业教育与会计学本科教育融合研究

打开文本图片集

摘  要：在目前数字经济快速发展中，会计教学的国际化和实践能力是特别重要的内容，该文阐述会计本科教育与职业教育中的CPA和ACCA教育的异同，分析会计本科教育教学中遇到的困难和挑战及建议与对策，并进行会计学本科教育中融入职业教育的路径分析。

关键词：CPA；ACCA；职业教育；本科教育；教学改革

中图分类号：G642        文献标志码：A          文章编号：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

从1987年上海设立第一个ACCA考点开始，国际会计职业教育ACCA被广泛接受，在中国有多所大学与ACCA职业教育集团联合办学，也取得了较好的效果。（剩余9055字）