1、I 摘 要 人类进入 21 世纪，也进入了知识经济的时代，教育在社会经济生活中所起 的作用将越来越重要，成为我国举足轻重的战略性、先导性产业。会计学科是 一个与经济社会发展紧密相关的专业学科，正面临着知识经济所带来的巨大挑 战。研究经济环境变化对成人本科会计教育的影响，实现我国成人本科会计教 育的改革与发展具有深远的现实意义，这一课题值得我们进行深入的研究。 论文以我国成人本科教育为研究对象，共分为四个部分。第 1 章为论文绪 论，提出了选题背景和选题依据和国内外研究现状。第 2 章论述成人本科会计 教育的现状。主要从成人本科会计教育的整体发展面临边缘化、成人本科跨级 教育的具体管理模式不健全
2、、学校领导不够重视、会计职业判断能力与职业道 德的培养未得到重视四个方面阐述。 第 3 章论述成人本科会计教育存在的问题， 包括培养目标不明确、课程设置不合理、教学内容和考试内容太过模式化、教 材不普教化等七个方面。第 4 章在阐述现状及存在问题的基础上，提出提高我 国成人本科会计教育质量的对策建议，政策建议涉及思想、管理、教学、制度 层面。 关键词：关键词： 成人成人本科会计本科会计教育；会计教育；教育；会计教育；现状与对策现状与对策 II Abstract Entering the 21st century, human has entered the era of knowledge e
3、conomy, the education in social and economic life will be more and more important role, become important strategic, pioneering industry in China. Accounting subject is a closely related to economic and social development of professional disciplines, is facing the great challenge of knowledge economy
4、. Studies of the changes of economic environment influence on adult undergraduate accounting education, realize the reform and development of adult education undergraduate accounting has profound practical significance, the topic is worthy of our in-depth study. Papers to adult undergraduate educati
5、on in our country as the research object, which is divided into four parts. Chapter 1 introduction for paper, and put forward the selected topic background and the selected topic basis and the research status at home and abroad. Chapter 2, the paper discusses the present situation of adult education
6、 undergraduate accounting. Mainly from the whole development of adult education undergraduate accounting face marginalization, adult undergraduate course education level across the specific management mode is not sound, school leaders, not enough attention, accounting professional judgment ability and attention to the cultivation of professional ethics is not four aspects in this paper. Chapter 3 discusses the problems existing in the adult education undergraduate accounting, including unclear
