与职业标准相衔接的MPAcc人才培养模式研究

发布时间：2018-07-22 14:26

【摘要】：在当今经济全球化大环境下,市场竞争的力度不断增加,企业对高层次应用型会计人才的需求越来越迫切。为了适应当前经济形势,国务院学位办和教育部于2004年正式设立MPAcc,2009年批准试点单位招收全日制会计专硕。但是,由于招生时间较短,培养经验不足,培养模式尚存缺陷,导致学生职业认知及动手能力差,难以满足市场需求。因此,现行的培养模式是否合理,MPAcc应该具备哪些能力,已经成为当前亟需关注的问题。本文首先对国内外的研究状况进行了梳理,介绍了职业标准、人才培养模式、能力等相关概念以及本文所依托的理论基础;以国内14所高校的培养方案和美国6所高校的项目资料为案例,以培养模式的要素为根据,分别分析了国内外MPAcc的培养现状,并结合文献资料,总结了我国MPAcc培养过程中存在的问题;对国内外会计职业标准进行梳理,运用能力要素法,分析了MPAcc能力要素,并运用功能分析法对MPAcc毕业生岗位能力进行调查,初步构建了MPAcc能力框架,采用层次分析法构建了MPAcc能力评价指标体系;以构建的MPAcc能力框架为依托,针对当前培养模式中所存在的问题,对现有的MPAcc培养模式提出建议。
[Abstract]:Under the environment of economic globalization, the market competition is increasing constantly, and the demand for high-level applied accounting talents is becoming more and more urgent. In order to adapt to the current economic situation, the State Council Scholarship Office and the Ministry of Education formally set up MPAcc.In 2009, the pilot units were approved to enroll full-time accounting specialists. However, because of the short enrollment time, the lack of training experience and the defects of the training model, the students' professional cognition and practical ability are poor, and it is difficult to meet the market demand. Therefore, it is urgent to pay attention to whether the current training mode should have the ability of MPAcc. At first, this paper reviews the research situation at home and abroad, introduces the professional standard, talent training model, ability and other related concepts, as well as the theoretical basis of this paper. Based on the training schemes of 14 universities in China and the project data of 6 universities in the United States, and based on the elements of the training model, this paper analyzes the current situation of MPAcc cultivation at home and abroad, and combines with the literature. This paper summarizes the problems existing in the training process of MPAcc in China, combs the accounting professional standards at home and abroad, analyzes the competency factors of MPAcc by means of competency factor method, and investigates the post competence of MPAcc graduates by means of functional analysis. In this paper, the MPAcc capability framework is constructed, the evaluation index system of MPAcc capability is constructed by AHP, and based on the MPAcc capability framework, some suggestions are put forward to the existing MPAcc training model in view of the problems existing in the current training model.
【学位授予单位】：山东工商学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G643;F230-4

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