Research On The Historical Evolution And Current Situation Of Undergraduate Accounting Education Training Programs In China's Universities Since The Reform And Opening

Undergraduate accounting education in China is an important part of accounting higher education.It has an incomparable important position in China's education system.It has long-termly delivered a large number of outstanding accounting talents for China's economic development,and has made a great contribution for socialist construction and reform and opening.The undergraduate accounting professional training program plays a fundamental role in undergraduate accounting education.It has a programmatic guiding role in accounting undergraduate accounting education.The full implementation of Xi Jinping's new era of socialism with Chinese characteristics,building a well-off society in an all-round way,and realizing socialist modernization and the great rejuvenation of the Chinese nation put forward new requirements for the cultivation of accounting personnel.The topic of this thesis therefore has more important theoretical research value and practical significance.The thesis is divided into three parts: introduction,body and conclusion.The introduction outlines the significance of research and a review of research at home and abroad.In the body part,first of all,the basic concepts such as accounting undergraduate education and training plan are laid out,and the basic theory is expounded.Secondly,it reviews the changes in the undergraduate accounting education training plan after the reform and opening up,and divides it into three historical periods,namely,reform and opening up exploring the development period,the market deepening development period and the popularization and globalization development period.From the five perspectives of economic politics,science and technology,accounting theory,globalization wave and social supply and demand,the rules of undergraduate accounting education training plan are summarized.This paper analyzes in detail the practical problems existing in the training objectives and curriculum system of the undergraduate accounting education training plan in China.There are problems in the training objectives,such as high positioning and homogeneity,emphasis on technology neglecting career orientation and professional ethics,and training of “off-the-shelf” rather than “future” accounting talents.It also explains some problems of the curriculum structure such as the irrationality of the general education curriculum structure,the low proportion of arbitrary elective courses,the lag of information technology courses in the “Internet +" era,the defects in financial accounting and management accounting curriculum,the contradiction between internationalization and localization of accounting education,and the cultivation of practical courses and professional ethics are difficult to meet social needs and professional needs.Finally,it provides policy guidance suggestions for the reform of undergraduate accounting education training programs in China.In view of the optimization of the undergraduate talents training objectives in colleges and universities in China,five principles are put forward: highlighting the characteristics of their own characteristics and hierarchical differences,aiming at socialist career orientation and morality,shaping the "future-oriented" talents of "Internet +" era,cultivating the principle of combining international vision and "localism" in the era of globalization,and forward-looking principles oriented to social needs.Aiming at the optimization of undergraduate accounting system in colleges and universities in China,this paper suggests to reshape the general education curriculum structure,integrate the contents of financial accounting and management accounting,adapt to the requirements of the "Internet +" era to build an information-based curriculum system,and integrate the characteristics of colleges into an international curriculum.,and carry out practical teaching based on social needs and career orientation.The last part is the summary of the paper,expounding research innovation,research deficiency and future prospects.This paper uses a combination of historical research,comparative research,and case studies.The innovation of this paper is that the research results make up to some extent the lack of research results in undergraduate accounting education in the existing research literature,which is scarce and systematic.