论文部分内容阅读
本文通过回顾非会计专业会计教学研究文献发现,规定已明确(《普通高等学校本科专业目录和专业介绍》)的前提下,无论个案性研究,亦或总结性研究,十年内的非会计专业会计教学问题大致雷同,应对措施也基本类似,各方达成共识的问题却未能有效解决。为找到症结所在,本文以会计专业教师为调查对象,试图从制度层面发现非会计专业会计教学中问题形成的激励因素,调查问卷结果验证了本文的猜想,我们根据研究结论提出了改进措施。
This paper reviews the non-accounting professional accounting teaching research literature found that the provisions have been clear (“general colleges and universities undergraduate professional directory and professional introduction”) under the premise, both case-based research, or summative research, ten years of non-accounting professional accounting The teaching problems are broadly similar and the response measures are basically similar. The consensus reached by all parties failed to be effectively resolved. In order to find the crux of the problem, this paper takes the accounting professional teachers as the investigation object and tries to find out the motivation factors of the problem in the non-accounting professional accounting teaching from the system level. The questionnaire results verify the conjecture of this article. Based on the conclusion, we propose the improvement measures.