政府及非營利會計教學之現況與未來-以我國大學校院為例

The present and Future of Teaching in Governmental and Nonprofit Entites Accounting in Taiwan

張興東(Hsing-Tung Chang)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2008年)

https://doi.org/10.6840/cycu200800417

摘要

本研究係運用資料蒐集法，探討95學年度國內大學院校會計學系開設政府及非營利會計課程之課程規劃與開課狀況、師資結構及課程設計內容，期以為政府及非營利會計課程提出具體建議方向，增進教學成效及學習效果。本研究結果發現：
1. 課程規劃及開課狀況：在課程規劃上會計學系相當重視該類課程，會計學系的學生對政府及非營利會計課程有一定之需求，惟多將該類課程列為選修課程；會計學系多在上學期開設政府及非營利會計課程，並且多開設在三年級及四年級。
2. 師資結構：會計學系教授政府及非營利會計課程之教師，男教師均多於女教師、兼任教師多於專任教師、在會計學系教授政府及非營利會計課程之教師，具有政府機構工作經歷較擔任教職者多，另外，整體而言，教授政府及非營利會計課程之教師學歷，碩士學歷多於博士學歷。
3. 課程設計內容：會計學系中，不論大學部或研究所開設之政府及非營利會計課程內容，多著重理論與實務兼具、教學方式，則多採傳統講述法、而教材選用，多採用多元教材為主、評量方式，則以測驗方式居多。
最後根據文獻探討及研究結論，提出相關建議，俾供各大學院校，以及後續研究者之參考。

關鍵字

課程 ； 政府及非營利會計

並列摘要

This research utilizes the acquisition of information law, discusses 95 study years domestic universities colleges and universities accountant the department to open the government and must to seek to make a profit accountant curriculum of the curriculum to plan with teaches a course the condition, the teachers structure and the curriculum designs the content, the time thought the government and must seeks to make a profit accountant the curriculum to propose the concrete suggestion direction, promotes the teaching result and the study effect. This findings discovered that：
1. The curriculum plans and teaches a course the condition: Plans on accountant in the curriculum the department quite to take this kind of curriculum, accountant department's student and must seeks to make a profit to the government accountant the curriculum to have the certain demand, are only many this kind of curriculum lists as takes as an elective the curriculum; Accountant the department are many in on semester opens the government and must seeks to make a profit accountant the curriculum, and opens in three grades and four grades.
2. Teachers structure: Accountant department professor the government and must seeks to make a profit accountant teacher of the curriculum, the male teacher is more than the female teacher, the part-time teacher is more than the specially appointed teacher, department professor the government and must seeks to make a profit in accountant accountant teacher of the curriculum, has the government apparatus employment history to compare the load to teach the duty to be many, moreover, the whole says, professor the government and must seeks to make a profit accountant teacher of school record the curriculum, master the school record is more than doctor the school record.
3. The curriculum designs the content: Accountant in department, no matter the big education ministry or the research institute open the government and must seeks to make a profit accountant the curriculum content, many emphatically theories and really serve concurrently, the teaching way, then picks the traditional narration law, but the teaching material selects, uses many Yuan teaching materials primarily, comments the quantity way, then examines the way to be in the majority.
Finally acts according to the literature discussion and the research conclusion, proposed the correlation suggestion, supplies various universities colleges and universities, as well as reference following researcher.

並列關鍵字

Governmental and Nonprofit Entites Accounting ； the curriculum

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