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中英会计教育比较研究
TheComparativeStudyofAccountingEducationBetweenChinaandtheUnitedKingdom
Accountingisoneofthemostimportantdisciplinesinthebusinessworld,andtheaccountingeducationindifferentcountriesandregionshasbecomeahottopicinrecentyears.Inthispaper,wewillcompareandanalyzeaccountingeducationinChinaandtheUnitedKingdomfromtheperspectivesofcurriculumdesign,learningapproaches,teachingmethods,andprofessionalcertificationsystems.
CurriculumDesign
InChina,accountingeducationismainlydividedintofourlevels:undergraduate,postgraduate,doctoral,andcontinuingeducation.Undergraduateaccountingeducationtypicallylastsforfouryears,andthecurriculumincludesbasicaccountingtheoryandknowledge,costaccounting,financialaccounting,audit,taxation,andmanagementaccounting.Studentsarerequiredtocompleteacertainnumberofpracticalcourses,whichincludeaccountingsoftwareoperation,financialstatementanalysis,andcaseanalysis.Postgraduateaccountingeducationismainlyaimedatimprovingstudents’professionalskillsandcapabilities,anddoctoraleducationisdesignedtotrainaccountingprofessionalswithstrongacademicresearchcapabilities.
IntheUnitedKingdom,accountingeducationisoftencombinedwithfinanceeducation.Undergraduateaccountingandfinanceeducationlastsforthreeyears,andstudentsarerequiredtocompletecorecoursessuchasfinancialaccounting,managementaccounting,financialmanagement,andcorporategovernance.Postgraduateaccountingandfinanceeducationisdividedintotwocategories:MasterofScienceandMasterofBusinessAdministration.TheMasterofScienceprogramismainlydesignedforthosewhowanttopursueaccountingresearch,whiletheMasterofBusinessAdministrationprogramisaimedatimprovingstudents’professionalskillsandbusinesscapabilities.DoctoraleducationintheUnitedKingdomissimilartothatinChina.
LearningApproaches
InChina,mostaccountingcoursesaretaughtusingatraditionallecture-basedapproach,andstudentsarerequiredtotakenotesandstudytextbooks.However,inrecentyears,someuniversitieshaveintroducedcaseanalysis,groupdiscussion,andproject-basedlearning.Thegroupdiscussi