本研究探討淡江大學會計研究所推行課程分流與產學合作之成效，以問卷方式調查碩士班學生於課程規劃設計、師資教學成果、產學合作實習及生涯規劃輔導四項構面進行分析，經統計結果發現，以「產學合作實習」構面之滿意度程度最高，顯示藉由產學合作忙季長期實習計畫，有助於同學提早瞭解職場現況；以「課程規劃設計」構面之滿意度程度最低，顯示系所針對課程安排，應考量同學論文需要與修課需求。資料分析結果顯示，在「師資教學成果」與「產學合作實習」二構面，對「生涯規劃輔導」具有正向顯著之影響。此外，本研究訪談會計師事務所及系所教師，針對淡江大學會計研究所推行課程分流與產學合作之看法。本研究各項分析結果與建議，可供會計師事務所及系所教師作為日後學用合一發展之參考。

This paper explores the effectiveness of curriculum tracking and industry-university collaboration in graduate institute of accounting in Tamkang University. Through conducting questionnaire, we take the accountants and the teachers as the interviewees to analyze four structural segments: the curriculum planning and design, teacher teaching achievement, internship course and career planning counseling. According to the statistical results, we found that the “internship course” got the highest degree of satisfaction, showing that the long-term internship program with the cooperation of the industry effectively helps students to understand the current situation of the workplace; however, the “curriculum planning and design” got the lowest the degree of satisfaction, illustrating that that it is necessary to consider the needs of the students when arranging the curriculum. Empirical results indicate the “teacher teaching achievement” and the “internship course” to “career planning counseling” has a significant positive impact. In addition, the study interviewed the accounting firm and professors, obtained the view from graduate institute of accounting between curriculum tracking and industry-university collaboration in Tamkang University. The results of this analysis can be a reference on knowledge-action integration for accounting firm and professors in future development and study.

目錄
第壹章　緒論	1
第一節　研究背景與動機	1
第二節　研究目的	3
第三節　研究流程	4
第貳章　文獻回顧	5
第一節　課程分流	5
第二節　產學合作	8
第三節　課程分流與產學合作成效之探討	11
第參章　研究設計	15
第一節　研究工具	15
第二節　研究對象	17
第三節　資料分析方法	18
第肆章　資料分析與結果	21
第伍章　結論與建議	52
第一節　研究結論	52
第二節　研究建議	54
第三節　研究限制	56
參考文獻	57
附錄一　淡江大學會計研究所學生問卷調查	69
附錄二　會計師事務所訪談大綱	72
附錄三　淡江大學會計研究所教師訪談大綱	74

圖目錄
圖1-1　研究流程	4

表目錄
表3-1　淡江大學會計研究所問卷發放情形	17
表4-1　樣本結構	23
表4-2　KMO與Bartlett球型檢定結果	24
表4-3　學生參與課程分流與產學合作成效之因素分析	25
表4-4　信度檢定結果	26
表4-5　課程規劃設計之敘述性統計表（N＝50）	27
表4-6　師資教學成果之敘述性統計表（N＝50）	30
表4-7　產學合作實習之敘述性統計表（N＝29）	32
表4-8　生涯規劃輔導之敘述性統計表（N＝50）	37
表4-9　課程分流與產學合作各構面成效分析	39
表4-10　性別對課程分流與產學合作各構面之差異分析	40
表4-11　年級對課程分流與產學合作各構面之差異分析	41
表4-12　組別對課程分流與產學合作各構面之差異分析	42
表4-13　會計師事務所對課程分流與產學合作各構面之差異分析	43
表4-14　產學合作實習對課程分流與產學合作各構面之差異分析	45
表4-15　產學合作實習組別對課程分流與產學合作各構面之差異分析	46
表4-16　大學畢業學校對課程分流與產學合作各構面之差異分析	47
表4-17　大學畢業科系對課程分流與產學合作各構面之差異分析	48
表4-18　會計專業證照對課程分流與產學合作各構面之差異分析	49
表4-19　課程分流與產學合作各構面對生涯規劃輔導之迴歸分析	51

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