CAJ | 학술논문

本文研究高等学校会计专业本科毕业生素质，社会对会计人才的现实需求，以及二者之间存在的差距。问卷调查表明，毕业生的实习单位高度集中于会计师事务所，主要从事初级审计工作，学历教育和课程成绩依然是用人单位招聘的首要考虑因素。针对调查结果所揭示的人才素质与社会需求差距，提出了高校会计专业教育改进的策略：培养学生的责任意识以及人际交往能力；强化实验教学和社会实践以提高学生的职业判断能力、信息分析能力以及沟通应变能力；引导学生对专业课程自主学习以加强对知识的理解、掌握和运用。
본문연구고등학교회계전업본과필업생소질，사회대회계인재적현실수구，이급이자지간존재적차거。문권조사표명，필업생적실습단위고도집중우회계사사무소，주요종사초급심계공작，학력교육화과정성적의연시용인단위초빙적수요고필인소。침대조사결과소게시적인재소질여사회수구차거，제출료고교회계전업교육개진적책략：배양학생적책임의식이급인제교왕능력；강화실험교학화사회실천이제고학생적직업판단능력、신식분석능력이급구통응변능력；인도학생대전업과정자주학습이가강대지식적리해、장악화운용。
This paper is based on a survey of exercitation of the 2007 graduates majoring in accounting. We study accounting graduates＇ ability, market demand for accountants and the gap between the two. Our survey indicates that the exercitation is conducted largely in accounting firms and such practice is elementary auditing. The most important factors for employment are major degree and course achievements. According to the gap between graduates＇ ability and social demand, college education can improve in the following aspects： 1） developing students＇ responsibility and communicative ability, 2） enhancing practical education to increase their ability to make professional judgment and do informational analysis, and 3） inducting their self-study of major courses to master and use knowledge better.