| Abstract: | 經濟改革開放在大陸開展之後,強調社會主義市場經濟政策,無論就大陸之產業結構、產品結構、公司就業、資源分配及專業人才培育已漸漸轉向以市場供需及價值規律為宏觀調控和計畫分配之考量,但是在轉型過程中免不了仍有許多未適應之矛盾與衝突,無論是理念與實際,理想與現實,宏觀調控與市場競爭本質,社會主義經濟與市場經濟等均顯現甚多不調和之處。以大專高等學校培養財務金融專業人才之制度來看,不難看出其課程設計、設立目標、教學大綱、人才培育方案,及就業工作分配等均存在許多待解決問題,引發本研究之研究動機,乃以實地調查訪問收集有關大陸設有財務金融學系之系務概況及教學制度,並尋求有關問題之本質及其未來業務發展方向。 據本研究收集之次級資料,除各該校相關學系之課程結構、教學大綱、教學題材及教學科研方向等資料顯示,以下數項重要結果:課程結構方面,政治理論基礎及文化基礎課程所占比例甚高,另外必修學分多數學校均高達160個學分以上,幾乎占畢業學分數的90%以上,因此為供應如此多數之課程,其所開之課程科目,拆解甚細,導致科目名稱五花八門,重疊相似之處頗多,致甚多科目缺乏前後連貫。其次就教學大綱之編撰研擬,由於每學期上課周數可達20週,扣除考試週,實際上課調數多達18週,因此,課程教材涵蓋內容,必須將各科目緣起之背景逐次詳細介紹,另部分教材偏重實務政策制度之研議,致課程內容取向與西方財經論述重點未盡相同,但因財務金融理論在大陸發展尚屬初期,故教學內容可謂相當簡單。再者,教材之選用大部分取自大陸學者自行撰寫之教科書,少部分選自西方國家之教科書,但後者之版本甚為老舊,其他之教材則有選自專業論著及報章雜誌,教材選用之難易程度不及台灣大專財經學系選用教材深奧。 最後,就科研方面而論,教授之教學研究方向,大致可分為兩類,其一屬政策制度研究,即以討論財政金融之政策及市場制度是否完善,並提出問題及解決方法,基本上此類研究均以敘述為主體,內容涉及觀點是否客觀公正。第二類之研究則以財經理論之實證為依歸,針對財務理論模型,以大陸之市場資料為實證測試樣本,並分析資料證據是否足以證明支持大陸之市場實務是否與理論邏輯具密切關係,由於大陸之財經學系師資,部分轉自理工專業背景如數學、統計、物理等學系之教授,故其研究能力均以數量方法見長,但對財務理論之模式、變數量化關係及經濟意義解析則較為不足。整體而言,大陸發展已有特色之財經教育學制將會急劇加快,亦會是大陸大學教育體制的另一創建及趨勢。
Since the economic renovation was launched in China Mainland in 1981, the socialism market economic policy has been developed for its macro-control and national economic planning considerations. In particular, the industrial structure, product management, business economic resource allocation and professional specialty training programs are reevaluated for the changing environmental policy, which is regulated by market supply-demand force and pricing regulation. In the transition stage, there are so much conflict and inconsistence in terms of the following cases: ideology and reality, theory and practice, central planning control and market force, socialism economics and market economics. In example of educating finance specialty people, the whole educational system in China Mainland has shown many troublesome problems such as: What are the nature of practical training problems for financial expertise? How do these problems affect economic development? How to solve these problems for national development? Studying these questions has become the major research motives of this project. Collecting and reviewing secondary data is the essential approach for the research framework. Notably; the study emphasizes on the curriculum, courses outline, teaching material and research orientation four areas. There are some important results obtained from the study. First, the political theory courses have occupied a relatively high proportion of the whole courses. Second, the basic business required courses are arranged with a quite high proportion in the whole graduate courses. This percentage even reaches at 90% level. In order to provide so many courses, the listed courses have been narrowed down into a very detail content. Meanwhile, the course content overlapping problem can not be avoided in many occasions. Third, teaching material can be classified into two areas, one category is the textbooks published by western countries` publishers, the other category is the textbooks written by domestic scholars. However, the latter part is much easier than the former part. Finally, focusing on faculties` academic research. There are two types, one is relate to governmental policy and regulatory projects, the other can be attributed to quantitative research. In summary, this study has found the professional education for finance people in Mainland China has been promoted significantly in nowadays. |
