国外会计本科教育的启发和思考3

195Vol.19No.5JournalofShanghaiLiXinUniversityofCommerce2005925Sep.25,20053(201620),,,,,;G420A100926701(2005)052061204,,(),;,,112080,,,,,1989,:,,CPA,CPA,,(AICPA),19881,,2000,150,;AICPA150,1999AICPA,,,3[C03120]2005205223(19632),,,;(19752),,,1621208090,:,,(AECC)1,,,,,,AECC,AECC800,,,AIC2PA,,,,,,,,,,,,,,,AICPA,,:,,,11(CPAA)(ICAA):,,,,,,,,,21,,,,,,,,;,,,,,,31,26;;,;,,41,,,,;,,,,,,,,11:,,,,,,:,,,95%,,,,,,;,,,;,,,21,,,,,,,,,,;,(),,,,;,,,,,36,31,,,,,,,,,,,WTO,,,,,,,,:[1].:[M].:,2002.[2],.WTO[M].:,2003.[3].21[M].:,2000.[4].[J].,2002,(11).[5].[J],2004,(9).EnlightensandThoughtsontheForeignUndergraduateAccountingEducationAbstractOntheimpactofaccountinginternationalizationinChinaandthereformationofac2countingeducationalthroughtheworld,accountingeducationreformationbeginstorollupinourwholecountry.Referencefromtheaccountingeducationalreformationexperienceoftheforeigndevelopedcountries,itshouldbethetargetofcurrentaccountingeducationreformationtoadjustoureducationcon2cept,builtuptheinternationalizationeducationalconsciousnesstoadapttheneedofmarketdevelop2ment,andtrainhighcharacterundergraduatecourseaccountingtalentedpersonstomeettheneedofthesocialdemand.Keywordsaccountingeducationalreformation;theneedofthesocialdemand46