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E87043
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003
會計教育與經濟發展關聯性之剖析
The Analysis of the Relationship of Accounting Education and Economic Development
1.馬君梅
1.Chun-mei Ma
1.東吳大學會計系
1.Development of Accounting, Soochow University
001,002,003,004
1.東吳大學會計系
1.Development of Accounting, Soochow University
002
1.行政院國家科學委員會
1.National Science Council
A.14 計畫執行期間(起):1997-08-01
A.14 計畫執行期間(訖):1998-07-31
A.16 收到日期:1998-11-27
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1

664


664
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C.2 聯絡日期:1999-01-11
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1.東吳大學會計系
1.Development of Accounting, Soochow University
1
C.7 資料公開日期:1999-08-01
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008
2
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1
1
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001
1,2
1.會計教育
2.會計資訊
3.經濟發展
4.資訊品質
1.Accounting Education
2.Accounting Information
3.Economic Development
4.Information Quality
會計專業人員素質的提昇,將會提高會計資訊的品質,有利經濟的發展。而會計專業的良窳,則有賴會計教育供需的密切配合。因此,會計教育與經濟發展有十分密切的關係。本研究從大學會計教育的缺失、大學會計教育之品質及對未來大學會計教育的因應之道的觀點來瞭解此問題。 研究結果發現,大學會計教育可區分為『課程設計缺乏彈性』、『過於強調會計專業課程』、『教學方法僵化且未重視學生技能』及『課程與實務脫節』等四項缺失。 而『課程的彈性設計』、『活潑化的教學方式』、『理論及個案課程的加強』、『專業課程的加強訓練』及『語文、通識及計量課程的加強』等五項依序為未來大學會計教育的因應之道。 此外,大多數的受訪者均認為大學會計教育和經濟發展的關聯程度非常高。

Due to the investors concerned with the efficient allocation of their scare resources, accounting information becomes an useful tool for decision makers\' allocation process within capital market. The higher trained accountant, the higher accounting information, Accordingly, this paper is to evaluate the Taiwan current accounting education system. The paper finds that the loose relationships between practice and accounting education system. The course designer should focus more on the practice needs as well as the active teaching technique. However, the education have succeeded in the areas of the personal quality, accounting profession knowledge and non-accounting profession knowledge. Therefore, the perspective improvement in the accounting education should focus more on the case study, professional courses, flexible course-designed and active teaching method.

D.16 完成檢誤日期:1999-11-11
D.17 預定釋出日期:1999-12-21
D.18 初次釋出日期:1999-12-21
D.19_1 最新版釋出日期:1999-12-21
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10.6141/TW-SRDA-E87043-1
http://efenci.srda.sinica.edu.tw/webview/index.jsp?object=http://efenci.srda.sinica.edu.tw:80/obj/fStudy/E87043
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