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151 small and micro-sized enterprises in China were investigated. It turns out that the accountants in these enterprises had received lower education, low professional titles and limited knowledge. They were not skilled in accounting computerization and not good at accepting new technology and knowledge. They were mainly occupied in basic work such as billing and making up bills. Most of them were incapable of taking part in the business forecast, decision and planning of the enterprises. Accordingly, in the education of application-oriented universities and colleges, courses of financial accounting should be reduced and those of management accounting and statistics should be increased. Besides, courses of comprehensive quality and new technology should also be added. Keywords—Application-oriented university and college; Accounting teaching; Small and micro-sized enterprise; Accounting talents

proceedings of the 2018 2nd international conference on education science and economic management (icesem 2018)

Reform in Accounting Teaching in Application-oriented Universities and Colleges in China: A Survey on Accountantrs Structure and Quality of Small and Micro-sized Enterprises