大學本科會計專業人才培養課程體系規劃之比較：以廣東省三所大學為例

大學會計學科是作為向社會培養和輸送高素質人才的培養基地，面對經濟迅速發展大學會計人才培養應與時俱進。研究採用比較教育研究法針對廣東三所大學所開設的會計專業本科人才培養模式課程進行比較。研究發現：（1）各校規劃的課程模組應修學分差異非常大，如專業課程和學分數設置過低有很大可能性不利於修讀此專業學生對此專業的深度學習與內化。（2）在專業課程學分設置，深圳大學主要是以一門課4學分為主軸，次以2學分設置；廣東財金大學以3學分為主，次為4學分設置；肇慶學院以2學分為主，次為1學分設置。（3）對於過度強調實踐課程的學校，容易將學生培育成與專科生沒有兩樣的記帳型專門技術型人才而非具管理視野及深度的應用型人才。最後根據研究結果，提出會計專業本科人才培養課程方案建議。

關鍵字

比較教育；會計人才培養模式；會計專業課程；課程設置；課程規劃

並列摘要

The accounting discipline of universities is a training base for cultivating and delivering high-quality talents to society. Facing the rapid economic development, the training of accounting talents in universities should keep pace with the times. The study uses comparative education research methods to compare the accounting undergraduate talent training model courses offered by three universities in Guangdong. The study found that: (1) The credits required for the course modules planned by each university are very different. For example, professional courses and credits are set. Likely, the low professional courses and credits are not conducive to students studying this major. Deep learning and internalization. (2) In the credit setting of professional courses, Shenzhen University mainly uses 4 credits for a course, and 2 credits for the second; Guangdong University of Finance & Economics uses 3 credits for the main and 4 credits for the second; Zhaoqing University uses 2 credits for the second credit for 1 credit. (3) For universities that overemphasize practical courses, it is easy to cultivate students into book-keeping specialized technical talents that are no different from college students rather than applied talents with management vision and depth. Finally, based on the results of the research, a proposal for training courses for undergraduate accounting professionals is proposed.