| 摘要Abstract | 近年來台灣企業面臨許多改變，包括企業逐漸轉型為大型跨國企業， 企業自動化，及企業資金外移造成失業人口的增加等，都對會計人員有極大 的衝擊。因此，目前大學會計系開設的課程，是否可給予會計系畢業生足夠 的競爭優勢，實為會計界重要的議題。 本研究以問卷方式，首先探討會計實務界及學術界對會計系學生應修學 科及應加強科目之看法。依據填答者之回函，本研究除將各學科之重要性依 序排列之外，並按一般知識能力、電腦相關知識、管理相關知識、數量方法、 財經相關知識及會計相關知識分類。 其次，本研究比較下列各類別間對初級會計人員應修課程是否有不同看 法：(1) 企業界、會計師界、及學術界間，(2) 製造業、服務業、及金融業 間，(3) 大、小事務所間，(4) 大、中型企業間，(5) 台灣會計師與美國會計 師間。 最後，本研究探討會計系畢業生實際具備之能力與實務界之預期是否有 所差異，研究結果發現，最重要的三十門課程均有加強的必要。 本研究結果除可提供學校會計系開課之參考外，學生也可依自己之生涯 規劃，在課程安排上預先做準備。Companies of Taiwan have faced significant changes in recent years, including evolving from small companies to multinational companies, automation of administrative and manufacturing process, and exporting investment in foreign countries. All these have brought threat to the choice of accountant as one’s career. Therefore, whether courses offered by universities preparing our students with enough skills and knowledge to handle requirement from jobs after their graduation is an important issue. This study investigates the opinion of public accountants, corporate accountants, and educators in Taiwan regarding skills and the knowledge that an undergraduate accounting major should possess and areas that an entry level accountant should improve. The importance of courses is ranked according to their response. The results are also ranked based on disciplines, including general knowledge, computer related knowledge, management, quantitative methods, finance, and accounting related knowledge. This study also compares the opinion provided by the following groups: (1) among corporate accountants, certified public accountants, and educators; (2) among companies in manufacturing, service and financial institutions; (3) between large and small CPA firms; (4) between large and median size manufacturing companies; (5) between CPAs in Taiwan and the U.S. Finally, skills and knowledge that should be improved are examined. Results show education on the 30 most important courses needs to be improved. Results of the study are useful in helping universities in course offering and for students in their career planning. |