Application-oriented undergraduate accounting curriculum system and the reform of teaching contents.doc

Application-oriented undergraduate accounting curriculum system and the reform of teaching contents Abstract: The course construction is an important part of teaching infrastructure is the foundation for building the professional disciplines and the core. The core curriculum construction is to optimize the curriculum system and teaching content, only the optimization of the curriculum system and the advanced teaching content in order to foster social development to adapt to the needs of qualified personnel to achieve training objectives. Therefore, the curriculum system and teaching the content of reform is the eternal theme of higher education reform, but also an important content of the reform of accounting education. Keywords: accounting courses system; teaching reform The United States advocated by the AECC curriculum model consists of three parts: (1) techniques; (2) knowledge; (3) professional ethics, this model has been adopted by many schools in North America. In the more developed accounting education in Hong Kong, a number of accounting education and research have suggested, should establish a set of minimum common body of knowledge (CBOK), as the various schools to build and revise the accounting curriculum guidelines and criteria. CBOK consists of five parts: (1) Required courses in Business Administration; (2) Required accounting courses; (3) elective accounting courses; (4) general education subjects; (5) free electives. Adjustment of China’s Ministry of Education, undergraduate catalog, the right accounting profession provides a set of major courses, basic knowledge of classes similar to the United States, Hong Kong, the compulsory subjects and business administration classes for different subjects and compulsory subjects of accounting classes, which in fact can be seen as China’s Accounting majors to the lowest common body of knowledge. In this context, all colleges and universities accounting profession specific direction, curriculum links and