Research on Undergraduate Accounting Education at the Present Stage Based on Questionnaire Survey.docVIP

Research on Undergraduate Accounting Education at the Present Stage Based on Questionnaire Survey 　　[a] Shandong Polytechnic University, Shandong, China. 　　* Corresponding author. 　　Received 10 July 2012; accepted 23 September 2012 　　Abstract 　　The characteristics of economic globalization and the era of knowledge economy have proposed the demand of top accounting talents featuring internationalization and cross-discipline. The undergraduate accounting education should launch the reform on talent cultivation mode under the guidance of competence framework of professional accountants, aiming at cultivating accountants competent to socioeconomic development and providing the modern enterprises with the guarantee of talents to meet the practical demands of reform on higher accounting education in China. This paper firstly elaborates on the theoretical relationship between undergraduate accounting education and ability cultivation of professional accountants. Secondly, this paper explores the professional roles and demands of professional competences of undergraduates major in accounting through questionnaire survey, and proposes some opinions and suggestions. 　　Key words: Undergraduate; Accounting education; Professional competence; Talent cultivation 　　LI Lin, SHENG Xin (2012). Research on Undergraduate Accounting Education at the Present Stage Based on Questionnaire Survey. Higher Education of Social Science, 3(2), -0. Available from /index.php/hess/article/view/j.hess.1927024020120302.ZR0215 DOI: /10.3968/j.hess.1927024020120302.ZR0215 　　With continuous development of market economy, social demands on accountancy have undergone huge changes. Facing with the requirements of competence framework in terms of knowledge, professional skills and professional values proposed by the accounting profession at home and abroad to accounting personnel, the accounting education circle must implement comprehensive reform on the training target, teaching contents and te