教育

Especially today when the change of accounting environment is taking place and accountants are faced with various challenges, higher accounting education can hardly fulfill the requirement of the age of intellectual economy. Firstly, it is ultimately handicapped by the concept lag and unadvised cultivation objective of education.

教育理念落后、培养目标定位不准确从根本上制约了高等会计教育的发展，课程设置不尽合理、教育手段陈旧、教材泛滥而低质等负面因素影响着施教的思路和水平，学生的专业理论不扎实、业务实践能力差、缺乏职业素养给高等会计教育带来尴尬，会计教师队伍整体科研能力弱、实务能力差、责任心不强等综合素质的欠缺更使高等会计教育的发展举步维艰。

Education was the common problem which was paid close attention by the humanists at that time. Rabelais has experienced scholastic education and unreligious education, so he criticized the harmfulness of scholastic education, advocated humanistic education and conceived the intellectuals\' ideal kingdom, while his moral thought was formed on the basis of the religious faith.

教育是当时人文主义者普遍关注的问题，拉伯雷亲身体验过经院主义教育和世俗教育，他在书中批判了害人的经院主义教育，提出了人文主义教育主张，设想了知识分子的理想王国，但其德育思想是建立在宗教信仰基础之上的。

This article aims that by studying the countermeasures to Suzhou middle vocational education, gives useful referance and clear direction to Suzhou middle vocational education development and construction, digs the potential of middle vocational education and set a scientfic development view of middle vocational education. It aims to make middle vocational education develop in a more healthy,scientific and harmonious way, and contribute to Suzhou economical development.

本文旨在通过对苏州中等职业教育的发展对策研究，为苏州中等职业教育的发展和建设提供有益的参考和明确的方向，充分挖掘中等职业教育的潜能，树立中等职业教育的科学发展观，让中等职业教育更加健康、科学、和谐的发展，更好地为苏州的经济发展服务。

Since the investment in education became possible under the permission of the government, various non-governmental sectors initiate schools in succession, which makes it quite necessary to analyze recent investment climate of education and to give useful instructions in investment direction for domestic investment and foreign capital.

作者曾参与了"同济大学附属实验中学"和"浙江同济科技职业教育学院"等民办学校／学院的可行性研究和实际规划，在为众多投资者投资民办教育的热情叹服的同时，也发现，有必要为试图对教育业进行投资的民间资本和外国资本分析目前中国的教育业的投资环境状况，并为其适合投入的教育领域提供指导。

The dissertation considers that there is an inner relationship between various elements of e- ducology and a given culture, which produces"the culturalcharacter of educology". Educational problems have factual bases, but their nature should be considered as subjectivity, valuableness, and historicity, which distinguish educational problems from educational facts and related prob- lems of other disciplines. Besides having a logical feature of scientific concepts, the nature of edu- cational concepts should be considered as historicity, normativity, valuableness and expressivity. Educological activity is a kind of subjective activity. The subjects of educology are not only the subjects of knowledge, but also the subjects of value and practice. Educological works are products of their whole soul life, which embody their life and social ideals.

本文阐明，教育学活动的诸要素与一定的文化之间存在着内在的关联，具有文化特征，构成教育学的文化性格：教育问题有它客观的事实基础，但是教育问题的质是它的主观性、价值性、历史性，这是教育问题与教育事实以及相关学科问题的分界线；教育概念除了一般科学概念所具有的逻辑特性以外，在质上是一类历史性、规范性、价值性与表达性的概念；教育学活动是一种主体的活动，这种主体在活动中不仅是认识的主体，更是价值的主体和实践的主体，因此，教育学著作是他们整个心灵生活的结晶，体现着他们的人生和社会理想。

The nature and international, internal background of education voucher are introduced in the first part of the thesis. The system of education voucher was raised by Friedman Milton in the book- government" function in education, who is the famous economist of the new liberalism in America in 1955. in response to the lower quality and rate of the public schools" system that caused by the government monopolized the public education, and demanding that market competition mechanism and patriarch-free-choosing mechanism enter school system, in order to improve the quality of public education in America.

教育券制度是由美国著名的新自由主义经济学家米尔顿·弗里德曼于1955年在《政府在教育中的作用》中正式提出的，是针对当时美国公共教育中由于政府垄断公共教育而导致的公立学校系统质量和效率低下的状况，要求把市场竞争机制和家长自由选择机制引入学校系统，以提高美国公共教育的质量。

In the 21th century, the accounting personnel training must be turned to quality education from the education for examination, to creativeness, comprehensiveness and applicableness from certain aims and specificness. The whole process of education should be reformed and such education pattern should be adopted as "to thicken basis, widen calibre and lay stress on practice".

21世纪会计人才的培养必须由应试教育转向素质教育；从强调针对性、行业性、专业性转向开拓型、复合型、应用型；改革教育的全过程，实行&加厚基础，拓宽口径，注重实践&的教育模式；加强职业道德教育，加强文化熏陶，使学生具有较高的道德品质和文化素质。

He came up with his own thought of juveniles education, which include that the different educational contents programs of different age bracket, moral education of juveniles, the effect of aristogenesis on the growth of juveniles, equality of juveniles education between the sexes, the harmony of the contents of juveniles education, ways and objective of juveniles education.

其主要内容包括：未成年人不同年龄段教育内容的设置；未成年人的道德教育；优生优育与未成年人的成长；未成年人教育的性别平等；未成年人教育内容的和谐性；未成年人教育的方式与目标。

It is instructive nowadays for our anti-corruption education and its construction though these measures had shortcomings and were used merely for the feudal government, so as to give the superior education of the reserve cadres, to strengthen the pertinence of the educational content and the efficiency of the ways of education as well as the compulsoriness of the educational system.

尽管采取这些措施的出发点是为了维护明朝的封建统治，且这些措施本身也存在着诸多缺陷，但其内容和方法对我们当前的反腐倡廉教育和廉政制度建设仍有积极的借鉴意义。我们当前在后备干部队伍的超前教育、增强教育内容的针对性和教育方式方法的有效性以及强化教育制度建设的强制性等方面，都可从中获得有益的启示和鉴戒。

On the extensive background of the development of normal education system of the world, this thesis makes an objective and all-sided analysis of the present situation of normal education of our country and furthermore profoundly approaches the future of the development of the normal education of our country, and confirmatively claims that the normal education of our country will surely blaze a new trail and form our own features in the process of reformation in combination with the practical situation of our country and in accordance with the universal developmental principles of normal education of all countries.

本文以世界师范教育制度发展为广阔背景，全面客观地分析了我国师范教育的现状，并依循各国师范教育共同的发展规律，结合我国实际，深入探讨了我国师范教育发展的未来的走向，肯定地认为我国的师范教育必将在改革发展中走出新的路子，形成自己的特色。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。