On The Defects And Improvement Of The Curriculum

The CPA system is an indispensable part of the modern market economy system. After China's entry into WTO, the accounting industry is one of the industries that need to focus on the development of China's market economy in line with the international market. It is an urgent task for the accounting education circles to train qualified personnel in the CPA profession which is in line with the requirements of the times. According to the business requirement and development trend of the international registered accountants, what are the technical or professional deficiencies in the training of Certified Public Accountants in China? This paper attempts to analyze the source of training talents from the perspective of curriculum construction. Suggestions for improving the current setting up course are also proposed.

　 Analysis of the status quo: challenges and gaps faced by China's industry

The whole CPA career started late in China, and the CPA system was resumed in 1980. In 1991, the national unified examination system was implemented. The strength of the CPA team was weak, not only a small number of people, but also a low quality. The main reason is that the knowledge level is too narrow and the technical means are backward. With the progress of the society and the trend of global economic integration, plus the industrial shock after China's accession to the WTO, China certified public accountant The industry is facing unprecedented challenges.

First of all, the international business scope of the industry has greatly exceeded the professional competence of our counterparts. With the development of market economy and the change of social demand after China's entry into WTO, the business scope of CPA has expanded from traditional auditing business to non audit businesses such as investment consulting, management consulting, asset valuation, tax consulting, financial consulting and agency accounting. From the change of the proportion of the world's four largest accounting companies, we can see the trend of the development of the note industry: in the past 50 years, its non audit business has basically increased by 10% every 10 years. By 1970s, non audit business has accounted for nearly 1/3 of its total business income, and it has risen to 40% in early 80s. By the beginning of 90s, it has exceeded accounting and auditing business, and has reached 60%; and by the end of 90s, it has continued to rise to nearly 70%. From the perspective of China's 9 note industry, the consulting business is almost blank, accounting firm's business income is 95% from accounting and auditing business.

Secondly, the market of China's injection industry is being squeezed. At present, foreign accounting firms monopolize most of our country. Foreign business They have consulted most of the foreign major companies in finance, taxation and investment in China. They have consulted the major advisory services of China's large enterprises in foreign investment and economic and trade activities, and defined intermediary services such as property rights definition, overseas listing and RMB B share listing. The cooperation between the four largest accounting firms in China is less than 0.1% of the total number of accounting firms in China, and the market share has reached 10%. With the increase of international economic contacts brought about by China's accession to the WTO, the world's largest accounting firms are eyeing the huge accounting market in China, trying to seize the larger market share of our country. Especially since 90s, foreign accounting firms have made great efforts to help develop accounting standards to train certified public accountants, and have invested a lot of capital in order to enter and occupy the big market in China. They have even obtained the qualification for re examination of China's injection business. How can they do so, not relying on capital strength, but by business and talent strength. China's young injection industry has been faced with such a huge impact and challenge. It is urgent for us to train and transport more knowledge-based professionals to compete with them. {page_break}

Thirdly, the "three division one" brings forward a new and higher knowledge request to CPA. The practice of certified public accountants and asset appraisers is a common phenomenon in the international injection industry. They evaluate and verify the assets and financial reporting information of enterprises, and are responsible for the quality of their visa information. However, they do not relate to the actual content of the information, which makes the true information of the accounting still correspond to the uncertainty of the quality of the operation, or can not meet the decision-making needs of the information users. Therefore, in the west, some scholars claim that there should be a control clause in the quality of IS09000, requiring or advocating that the industry should be included in the product quality control division, with the "three division one in one" practice system to ensure the quality of the information itself and the quality of the information corresponding to the content of the operation. It is believed that this will be the general trend of the future development of the industry. It will inevitably require CPA to have a broader and deeper knowledge base. In particular, it requires higher mathematical knowledge base and computer application ability, that is, it requires not only certified accountants to master accounting and auditing business, but also to understand and solve problems scientifically by means of mathematical statistics, econometric models, charts and calculations. This is precisely the weakness of CPA in China. The lack of these contents in textbooks and courses of study and examination is inadequate.

　 Two, international comparison: analysis of the defects of the current setting up examination courses in China

The profession of injection is a highly knowledge-based industry with a high degree of marketization and international coordination and competitiveness. Compared with the general accountants, whether professional level or economic management knowledge, certified public accountants should have comprehensive quality. The establishment of CPA examination course and its corresponding teaching materials is directly related to the knowledge structure and quality of the selected CPA personnel. The five courses in our country and the "shortsightedness" of the national unified examination books are obvious. Not only the "challenges and gaps" mentioned above have been reflected and extended here, but also differ greatly from those of other famous international test courses.

It is obvious that the current curriculum in China focuses on the traditional audit certification business. Lack of knowledge about assessment and consulting business. The coverage of CGA and ACCA courses is wider, which not only greatly broadens the knowledge of certified public accountants. It provides knowledge guarantee for its consulting related businesses, and also reflects the characteristics of CPA industry as a knowledge intensive industry. In fact, these are the differences in the number of courses. If we go further into the specific contents of each course, the gap between knowledge structure and degree is also great. In order to illustrate the problem, this paper makes a rough statistics on the knowledge structure of teaching materials used in ACCA, CGA and CPA since twenty-first Century, and finds that there are at least three aspects in the content of CPA curriculum: {page_break}

First, there are too many interpretations. As can be seen from table two, CPA course The content of interpretation of laws and regulations is about 45%, far higher than that of ACCA and CGA. That is to say, the requirement for Certified Public Accountants in China is more of the role of "commentator" in laws and regulations, rather than requiring them to play the functions of social and business think tanks. With the rapid development of information industrialization and property market, capital and financial market, non audit businesses such as investment consulting, management consulting, asset appraisal, tax consultation and agency, accounting consulting and agency have become the most potential value-added businesses of certified public accountants. They will be equally important to traditional auditing businesses, which is a challenging and developing potential area for Certified Public Accountants in China.

Second, lack of mathematical knowledge. From table two, we can see that in ACCA and CGA textbooks, mathematical knowledge accounts for over 30%, while CPA accounts for only about 10%. That is to say, we do not realize the importance of mathematical knowledge to expand and analyze the problems involved in CPA business. On the title page of his famous book "the foundation of economic analysis", Samuel Sen used the sentence "I is also a language" by Gibbs. Economics and management need to be aided by mathematical language. Making a large number of complex analyses possible and making rigorous argumentation possible. Logically speaking, mathematics has the characteristics of strict deduction and induction, and it is easy to use the correct use of it to produce complex and intuitively difficult conclusions. Certified Public Accountants lack mathematical knowledge, which means that they lack the tools to analyze and understand economic and management problems.

Third, neglect the cultivation of comprehensive ability. According to the statistical data of table two, there are more than 100 cases in ACCA and CGA examination books. There are few cases in CPA textbooks, and more are just "examples" for explaining a certain problem. This shows that the curriculum design and content arrangement of our country's teachers only focus on the knowledge of CPA's auditing business and laws and regulations, and pay attention to cultivating their explanatory power of reasoning. In fact, the most important way to cultivate students' professional ability and comprehensive quality is case analysis, because the case comes from reality, and combines many aspects of background and business relationship. It can enable students to put themselves in the reality of the case set, and put themselves in a position to recognize the problem, so that they can flexibly apply the theoretical knowledge and various methods in the book and combine the practical experience to solve the problem, thus training the system thinking and cultivating the ability of comprehensive judgement and handling.

　 Three, several suggestions for improving the current setting up course.

Facing challenges and analyzing deficiencies, we aim to improve the status quo, improve ourselves, and grasp and grasp the trend of international development. Based on the above analysis, this paper thinks that the current construction of professional courses for teachers should be improved, including increasing curricula and additions. The general idea of improvement is to take a broad view of the international trend and to take the needs of the development of the profession of injection as the basis for China's entry into the wTO, and to foster the comprehensive talents of this specialty. The aim is to not only consider the thickening of the foundation, but also the widening of knowledge, and consider not only the professional characteristics but also the methods of science. The contents of mathematical knowledge should be supplemented, and the requirements of measurement methods and computerization level should be strengthened. Not only do we need to add relevant courses to curriculum, but more importantly, we enrich mathematical knowledge in the content arrangement and teaching of professional courses, highlighting the application functions and skills of mathematical methods in specialties. Especially in management, auditing, financial management and planning, cost management accounting and other courses, it is necessary to introduce mathematical statistics, econometric models, charts and computerization to analyze and evaluate problems, make planning and management more systematic and precise, and make accounting and certification more scientific and reasonable. In addition, the computerization of auditing and injection business is the inevitable development of the information age. It is necessary to increase computer courses to enhance the ability of information collection and processing.