Yu Zhang, Zijun Li
Dec 1, 2018
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Abstract
With the deepening of economic globalization and frequent international trade, traditional accounting can no longer meet the existing market demand. At present, China has a high demand for senior financial management personnel in the workplace, and there is a serious shortage of senior financial personnel of international certified public accountants. After ACCA entered China, professional education system, model and employment prospect were favored by accounting talents. At present, many colleges and universities actively carry out international coordinating the formation of the ACCA qualification education accounting professional qualification training and professional quality training, teaching mode, and cultivate a large number of domestic and foreign accounting professional knowledge, proficient in international accounting standards internationalization of accounting personnel. However, based on the status quo of internationalized talents cultivation, ACCA undergraduate education, there are still some problems to be solved. Therefore, this paper will further discuss the current situation and development of ACCA education teaching practice research from the perspective of ACCA education model and training status, and put forward suggestions for improvement. 1. Professional education model of ACCA ACCA has been known for training international senior financial management experts since it was introduced to China in 1988. In addition to the great pressure of employment in China at present, many students blindly believe that obtaining ACCA certificate will definitely or smoothly become financial management experts. In fact, ACCA provides a good platform for students through its education and management mode, which can transport students to the peak of their career step by step. This requires students to have a comprehensive understanding of ACCA learning contents, a good career planning and continuous education, and to continuously understand and study specific business areas in practice. The secret lies in that ACCA's course design and organization management can help students achieve the above goals. From the perspective of subject design, ACCA is more in line with the development 2018 2nd International Conference on Education Technology and Social Science (ETSS 2018) Published by CSP © 201 the Authors DOI: 10.23977/etss.2018.12534 203 requirements of professional education. The design of the course syllabus not only requires students to have a profound understanding of the subject, but also requires them to have a pass-by experience to form a broad range of knowledge and professional judgment. The new ACCA syllabus is divided into two stages in the design of the curriculum system: basic level and professional level. Basic level involves knowledge not only limited to the accounting profession, and surrounding the accounting work contents and responsibility to introduce students to information transmission method properly, channel and point of view, it makes students better understand and master the accounting personnel decision aid function, help them form the thinking mode of comprehensive system, promote the comprehensive application of knowledge and efficient transfer of information. The professional level helps students understand how the company USES accounting information to make information decisions from the perspective of strategic management. In these two stages, its curriculum focuses on the cultivation of "generalist" accounting, that is, accountants should not only understand accounting professional knowledge, but also have a wide range of knowledge. In this way, through ACCA study, students can not only obtain international accounting qualification certificates, but also get involved in auditing, taxation, accounting, management and other fields for further practice and further study, which effectively improves students' employment competitiveness, employment scope and social adaptability. "ACCA's flexible and high quality professional exam gives Chinese students the opportunity to start a financial career, and their professional qualifications will be useful in both local and multinational work environments," said hui yip, ACCA greater China director. In terms of the management mode of ACCA, firstly, ACCA allows some students to avoid certain courses according to their background, thus speeding up the pace of students' completion and participation in practice. Furthermore, ACCA's incentive mechanism for members deserves appreciation. Students become ACCA members from the day they take the examination. ACCA regularly or irregularly organizes member activities to exchange experiences and bring confidence and resources to members' career development. ACCA also allows students to apply for an Oxford Brooks university (honours) Bachelor of Science degree if they wish. It is precisely because of ACCA's good application oriented curriculum design and management model centered on continuous education that ACCA brings light to everyone and is favored by more and more people on the road of career development. Meanwhile, ACCA's operation model can also be promoted and localized as the Chinese professional education model. 2. Training status -trainers and students 2.1 Training institution At present, China has 14 ACCA registered training institutions. Some of these training institutions are located in domestic universities, and few of them set ACCA as undergraduate education course, and most of them incorporate it into the field of accounting or auditing to conduct part-time training for the enrolled students. Amateur training courses highly commercialize ACCA. Some training institutions, in pursuit of passing rates, require students to sign up for at least a junior college degree, because such students have a strong sense of purpose and independent learning ability. However, for more and more high school graduates who want to apply for ACCA, amateur training courses have no positive promoting effect on them.