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nt of retained earnings, financial report also includes financial inventory accounting the goal relating to cash flow indicator, the comprehensive income table and so on. But France’s financial report, besides general property debt table, income statement, fund statement, includes some noticeable social reports. It manifests that French accounting is characterized to face the government and society. Therefore, unifying the criterion of accounting education is quite difficult.
What’s more, diagram 5 indicates the accountant continuing education patterns in various countries. The accountant continuing education in most countries is carried on through the form of traditional teaching. According to experiential learning, experience is good for the study of the accountant continuing education. The study is in fact the unceasing reorganization and transformation of experience. Some of the trainees in accountant continuing education must have work experience. Thus, theoretical study can be integrated into the practice teaching activity according to the actual conditions. While strengthening the accounting profession elementary theory, the teacher should pay special attention to improve students’ accountant practical skill. In addition, each student's foundation is different, and the teacher may carry on the classified teaching according to student's varying situations. As for undergraduate students in college, many schools have provided the simulation laboratory, and the student can contact some real primitive accounting data in the simulation laboratory. The student deepens the perceptual knowledge and enhances operating ability through operating by himself. Because the simulation and the practice have the disparity after all, now universities in many countries encourage students to participate in social practice. They realize the better union of book knowledge and practice knowledge through internship.
Internship is good for unifying the practice and the education. The purpose of internship is to encourage the participation of all the students. The students can receive the education from different angles and levels so that they can improve themselves through internship. It is advantageous for the school organization to expand profit coverage, and it does not lose rigorousness of activity; it is convenient for the arrangement, and it is easy to inspect; it has the unity, and it is also flexible; it has the universality, and it is also stratified. The student analyzes the need of social reality and discovers his own deficiencies through internship. Internship can also help the student learn the theory from union of the theory and practice. Moreover, what the company needs is not theoretical staff. It needs employees with work experience who can help solute actual problems. Internship is one way for students to get experience. Of course, internship has defects. Many students start practicing too early, and the knowledge they have learnt can be competent in the job. Thus, they spend too much time in internship which affects the normal studies.
Chart 8 shows the tendency of the quantity of publications from journal of accounting education from the year of 1984 to 2008. As is described in the chart we can see that the year of 1989 boasts of the most publications numbered 52 while the year of 2007 the least numbered 15. From 1990 to 1995, the quantity of publications coming out from the journal goes in a smooth way while since 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。