The Similarities and Differences of Accounting Teaching in Universities Between Mainland China and Taiwan and Their Enlightenment

Abstract

Cross-strait education exchanges are becoming more and more common; the objective of this essay is to sum up the experience of Taiwan's further-study visits. The method adopted is by taking the accounting—the core of economics in mainland China and Taiwan universities as the research object, from the framework of textbooks, layout of ideas, practice after class, etc. The result being that there are many educative differences that arise from two distinct teaching styles. This is a comparative analysis of the teaching characteristics of cross-strait accounting.