应用型本科会计专业课程体系优化研究

发布时间：2018-04-27 06:02

本文选题：人才培养规模 + 同质化倾向　；参考：《财会通讯》2014年19期

【摘要】：正随着经济全球化的推进,商业模式和交易的不断创新,企业界对会计人才具有较强综合职业能力的诉求越来越强烈。现代的会计人才不仅要具有传统的会计核算和分析能力,还要具有决策控制能力、会计信息系统运用维护能力、会计制度设计能力、创新能力、交际能力等。《国家中长期教育改革和发展规划纲要(2010-2020年)》提出要重点扩大应用型、复合型、技能型人才培养规模。建立高校分类体系,实行分类管理。发挥政策指导和资源配置的作用,引导高校合理定位,克服同质化倾向,形成各自的办学理念和风格,在不同层次、不同领域办出特色,争创一流。但长久以来,不管是学术型大学还是应用型大学,会计学本科教学的内容都推行以学科供给为导向的人才培养和教学模式。会计教学中围绕会计准则开展的本科教学
[Abstract]:With the advancement of economic globalization and the continuous innovation of business model and transaction, the demand of accounting talents with strong comprehensive professional ability is becoming stronger and stronger in the business community. Modern accounting talents should not only have the traditional accounting and analysis ability, but also have the ability of decision control, the ability of using and maintaining accounting information system, the ability of designing accounting system, and the ability of innovation. Communicative competence, etc. The outline of the National medium and long term Educational Reform and Development Plan 2010-2020 puts forward that we should focus on expanding the scale of cultivation of applied, composite and skilled talents. Set up the classification system of colleges and universities and carry out classified management. Give full play to the role of policy guidance and resource allocation, guide colleges and universities to rationally position, overcome the tendency of homogeneity, form their own ideas and styles of running a school, run their own characteristics at different levels and in different fields, and strive for the first class. But for a long time, whether academic universities or applied universities, the content of accounting undergraduate teaching has implemented the subject supply oriented personnel training and teaching model. Undergraduate Teaching around Accounting Standards in Accounting Teaching
【作者单位】：盐城师范学院;
【基金】：江苏省高教教改研究一般项目(编号:2013JSJG263) 盐城师范学院教改研究重点项目(编号:13YCTCJY016)阶段性研究成果
【分类号】：F230-4;G642

【参考文献】