研究型大学会计本科生创新能力培养研究

发布时间：2018-01-13 19:00

本文关键词：研究型大学会计本科生创新能力培养研究　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着科技和社会日新月异的发展，经济管理的创新也层出不穷，各种创新理念和实现工具的不断推出，为国家的经济管理发展提供了充足的动力。创新性人才的培养正成为一个国家提高国际竞争力的重要和必经途径，研究型大学是其中主要的培养基地。创新型会计学人才培养不仅赋予了新的使命，也赋予的新的内涵。本文以研究型大学的会计本科人才的创新能力培养为研究对象，从会计创新能力的概念和影响会计创新能力培养的因素入手，通过对企业的人力资源主管及财务部门负责人、研究型大学会计本科生和研究型大学会计教师的分阶段问卷调查，进而分析影响会计本科生创新能力培养的内因和外因及存在的问题，结合影响会计创新能力的因素，从培养目标的设定、课调究型大学会计本科生创新能力培养的新途径。将研究型大学比拟为企业，会计本科生创新能力是生产产品之一，创新能力培养影响因素为生产要素，，培养环节为生产过卷和生产成本，文论文从以上方面对会计本科生创新力培养进行分析。通过研究，文章提出了会计创新能力的定义，是指在会计专业上的创新，会计创新能力包括：具备用新的更有效的方法解决常见问题的能力，有序、有效应对非常问题的能力，具备选择与目标相匹配的会计方法的能力，潜在风险的预见能力是会计创新能力，区分经济业务的表现形式与经济实质的能力。其次，提出影响研究型大学会计本科创新能力的因素。影响研究型大学会计本科生创新能力培养的因素主要分为内因和外因，内因包括创新思维、扎实的理论基础和宽广的知识面、学习兴趣和毅力，外因包括创新氛围、学科培养体系、培养方式、配套设施。在对策研究方面从会计和教育学角度提出观点的同时，也结合生涯规划、公益创业、激励机制和成本管理方面进行对策创新。
[Abstract]:With the rapid development of science and technology and society, the innovation of economic management is emerging in endlessly. The cultivation of innovative talents is becoming an important and necessary way for a country to improve its international competitiveness, among which research universities are the main training bases. Innovative accounting talent training not only gives a new mission, but also gives a new connotation. Starting from the concept of accounting innovation ability and the factors that affect the training of accounting innovation ability, this paper analyzes the human resource supervisor and the financial department head of the enterprise. This paper analyzes the internal and external factors and the existing problems of the accounting undergraduate students and the accounting teachers in the research universities, and then analyzes the internal and external factors that affect the cultivation of the innovative ability of the accounting undergraduates. Combined with the factors that affect the ability of accounting innovation, from the setting of training objectives, curriculum adjustment The innovative ability of accounting undergraduates is one of the production products, and the factors that affect the cultivation of innovation ability are the factors of production. The cultivation link is production overwinding and production cost. This paper analyzes the innovation ability of accounting undergraduates from the above aspects. Through the research, the paper puts forward the definition of accounting innovation ability. Accounting innovation includes: the ability to solve common problems with new and more effective methods, the ability to deal with unusual problems in an orderly and effective manner. With the ability to choose accounting methods that match the objectives, the ability to foresee the potential risks is the ability of accounting innovation, the ability to distinguish the expression form of economic business from the economic essence. Secondly. The factors that affect the innovative ability of accounting undergraduates in research universities are mainly divided into internal and external factors, including innovative thinking. Solid theoretical foundation and broad knowledge, learning interest and perseverance, external factors include innovative atmosphere, discipline training system, training methods. At the same time, combining with career planning, public interest entrepreneurship, incentive mechanism and cost management, countermeasures are innovated.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G643;F230-4

【参考文献】