The Research Of Evaluation System About Undergraduate Accounting Teaching Effectiveness Based On The Existential Orientation

Nowadays, the survival of mankind is facing an unprecedented crisis because ofthe global emergence of ecological imbalance, environmental pollution, resourcescarcity, population growth, rich-poor dividing and other social issues. In such acompetitive and crisis-ridden background, the accounting profession is also facing asurvival and development crisis. Faced with this scenario, as an important part ofhigher education, the university’s undergraduate accounting education must ensure theeffectiveness of their teaching in order to improve accounting undergraduate teachingso as to adapt to the challenges of the new economic environment to overcome thesurvival crisis and achieve long-term survival and development.The paper takes the existential philosophy as the whole view of the evaluationcombining with constructivism, sustainable development, and developmental teachingevaluating ideas. In the analysis of survival on the "people-oriented,""the pursuit ofdevelopment","co-existence" values, the paper firstly takes the survival crisis that theeffective accounting undergraduate teaching are facing as a logical starting point, andthen discuses about the purpose, the subject and object, the content and the methods ofevaluation. The evaluation should be based on improvement and development; withmulti-subject, the teachers, students and community should all participate in theevaluation; the evaluating work should be wide instead of adhering to the traditionalclassroom. The paper suggests that the effectiveness should include dimensions asknowledge, personality and social effectiveness. Based on this hypothesis, expertinterview and questionnaire survey are taken to design an index system about effectiveevaluation of undergraduate accounting teaching, giving weights to indexes with theAHP method. Also fuzzy comprehensive evaluation is taken in evaluating workpractice. At last, the paper proposes a number of advices on improving theeffectiveness of accounting undergraduate teaching on the bases of evaluationincluding strengthening the integrity of accounting and accounting ethics education,reforming accounting undergraduate education programs and course content,improving accounting methods of undergraduate teaching, putting emphasis on therelationship between teachers and students and enhancing the connection betweenundergraduate teaching accounting practices and social policy recommendations.