Braun 2004 Albrecht and Sack 2000 Herring and Williams 2000 Zeff 1989 AAA 1986 AECC 1990 IFAC Bedford Report 1989 Accounting Education Chang

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1 *! "" general skill specific technical skill *! 10YJC JSJG com 25

2 Braun 2004 Albrecht and Sack 2000 Herring and Williams 2000 Zeff 1989 AAA 1986 AECC 1990 IFAC Bedford Report 1989 Accounting Education Change Commission AECC AICPA 1999 Dyer 1999 Institute of Management Accountants IMA 1999 Albrecht Sack 2000 IFAC The Association to Advance Collegiate Schools of Business AACSB Mathews 1990 generic skills and attributes CPA ICAA Greg Jones 2007 Jones & Abrahams 2007 Kavanagh & Drennan 2008 Archer & Davison % Kavanagh & Drennan 2008 Jackson et al Australian Learning and Teaching Council ALTC Hancock et al

3 RQ1. RQ2. Yin content validity face validity % % % % % % % % T One - way ANOVA Scheffe 1 27

4 Kendall Kendall % 2 P T S A S S S S S S S S S S S S S S S S

5 P T S A S S S S S S S S S S S S S P T S A Kendall Kendall % 3 P T S A T1 T

6 P T S A T T T T T T T T P T S EFA KMO Bartett eigen KMO Bartlett % 1 S4 S5 S6 S7 S8 S9 S10 S11 S12 S13 S21 S22 S23 S24 S25 2 S14 S15 S16 S17 S18 S19 S26 S28 3 S2 S3 1 4 S27 S29 S14 S S SF1 SF2 SF3 SF4 SF5 SF6 S S S S

7 SF1 SF2 SF3 SF4 SF5 SF6 S S S S S S S S S S S S S S S S S S S S S S S S S KMO Bartlett % 1 T2 T3 T4 T5 T10 2 T6 T7 T8 T9 T7 T TF1 TF2 TF3 T T

8 TF1 TF2 TF3 T T T T T T T T Scheffe' P % Scheffe' Scheffe' 6 F P Scheffe' S SF SF SF SF > 2 ** 1 > 2 ** 2 < 3 ** 1 > 2 ** 1 > 3 * 32 Scheffe' ** 5% * 10%

9 7 7 6 Kruskal Wallis Test 6 T 8 7 F P Scheffe' T TF TF % 8 95% T df Sig. 2 - tailed T1 - TA TF1 - TAF TF2 - TAF T1 TF1 TF2 TA1 TAF1 TAF

10 9 t t /p M - W Z /P **. 068* *. 048 ** T Mann - Whitney 10 t T /P M - W Z /P **. 024 ** / 34

11 Albrecht and Sack 2000 CPA ~ ~ ~ ~ ~ ~ 11 Accounting Education Change Commission AECC Objectives of Education for Accountants Position Statement No. 1. Issues in Accounting Education ~ 312 Albrecht W. S. and R. J. Sack Accounting Education Charting the Course through a Perilous. Accounting Education Series ~ 72 Birrell B The Changing Face of the Accounting Profession in Australia. CPA Australia. November Hancock P. etc Accounting for the Future more than numbers - - A collaborative investigation into the Changing Skill Set for Professional Accounting Graduates over the Next Ten Years and Strategies for Embedding such Skills into Professional Accounting Programs Jones G. E. and A. Abraham Education Implications of the Changing Role of Accountants Perceptions of Practitioners Academics and Students The Quantitative Analysis of Teaching and Learning in Business Economics and Commerce Forum Proceedings. The University of Melbourne. February 89 ~ 105 Kavanagh M. and Drennan L What Skills and Attributes does an Accounting Graduate Need Evidence from Student Perceptions and Employer Expectations. Accounting and Finance ~ 300 Matthews M. R. Jackson M. & Brown P Accounting for Higher Education Report of the Review of the Accounting Discipline in Higher Education. Canberra Australia Australian Government Publishing Service. 35

12 English Abstracts of Main Papers Research on Government Accounting Reform under the Institutional Ethics Perspective Liu jun & Ying yihua In recent years research in the government accounting has made great progress but in general most literatures focus on the technical aspects and related with the government accounting reform support system theory seems to be rather weak. on the basis of comb the relevant literature analyzed problem from the value orientation on the ethics of current government accounting system and think that the Government must take into account environmental factors and which may be effects on different stakeholders justice and fairness should be preferred in the development process. The Accounting Professional Skill Need and the Reform of Undergraduate Accounting Education A Survey Study from the Stakeholders Yang zheng et al. By using the methods of focus group interview and questionnaires this research explores the reform of undergraduate accounting education inchina. This thesis conducts structuralized interview and questionnaire to three kinds of stakeholders of accounting education including accountants accounting students and accounting teachers and take insight into different stakeholders perceptions on the skill items of accounting graduates and methods of accounting teaching. According to the survey there exist difference of cognition among different stakeholders on some skill and teaching methods and insignificant difference of cognition between teachers with or without overseas education experience. According to the result we analyze its cause and implication to the reform of accounting education in China. Analyzing Corporate Governance Policy on the Allocation of Resource Based on the IPO Firms during 2006 ~ 2010 Huang Zhizhong In this paper we investigate the efficiency of corporate governance from the perspective of resourceallocation by analyzing IPO companies listed from 2006 to This paper holds the opinion that based on the standpoint of resource s allocating optimization different forms of ownership should apply to different governance mechanisms restricting big shareholder tunneling is conductive to improving the efficiency of private companies resource distribution for state - owned enterprises the key to improving the efficiency of corporate governance is to establish effective incentive mechanism. Finally we put forward policy suggestions for the problems we identify. Investing before Financing or Financing before Investing Base on the analysis of the property right system Li Yunda & Fan Lihong & Fei Jinhua Based on the property right system we study on the relationship between the financing and investment. The results indicate that in the state - owned enterprises the character of the financial behavior shows firstly investing and then financing. But in the private - owned enterprises the financial properties display that firstly financing and then investing. Our findings do a further study to the relationship of the financing and investment. As well as it gives a new explanation to the corporate financial conductions in the view of the property rights system. On the Institutional Change Earnings Sustainability and Market Pricing Behavior Lu Yujian & Jiang Yue This paper analyzes China s pricing behavior of stock market from the perspective of institutional change and earnings sustainability. The findings come as follows. With the development of stock market the role of operating profit in earnings pricing behavior will be intensified while the role of pricing of non - operating items will be weakened. The success of reform of accounting standards non - tradable shares and shares - rationing policies has improved the capital market pricing efficiency. Does Auditor Tenure Affect Audit Quality Empirical Evidence from Chinese Companies that Release Financial Restatements Song Yanheng & Fu Hao Using a sample of Chinese listed companies who restate their financial reports in 2003 to 2009 we discuss the relationship between audit firm tenure and audit quality. Unlike extant literature we introduce the concept of audit risk in the discussion. We find that audit quality deteriorates with the increase of auditor tenure at first glance. However further analysis shows that this result only exists in companies whose restatements affect net earnings which is defined as lower audit risk in this paper. For companies whose restatements have nothing to do with net earnings audit quality is not affected by auditor tenure. Our results indicate that the influence of auditor tenure on audit quality is limited. Auditors will not lose independence because of longer auditor tenure in case of higher audit risks. Ownership Type Political Rent - seeking and Corporate Social Disclosure An Analytical Framework Li Wenjing After reviewing the theories of western corporate social disclosure Using I employ the theory of rent - seeking from new political economics to provide an analytical framework of corporate social disclosure in China based on the important institutional characteristic of transition economy. I conclude that corporate social disclosure in China is the result of enterprises political rent - seeking according to political interference of emerging market. I summarize the deficiency of current system of corporate social disclosure and try to establish a new system oriented to demanding.

j3n23

j3n23 當代會計第三卷第二期民國九十一年十一月 Journal of Contemporary Accounting Volume 3 Number, November PP. 83- 大學院校會計系學生應修課程之探討林美花 * 摘要 : 近年來台灣企業面臨許多改變, 包括企業逐漸轉型為大型