地方高等农业院校涉农会计人才培养模式研究
发布时间：2018-08-31 09:05
【摘要】：农业经济发展的根本出路在科技、在教育。随着社会主义新农村建设的不断深入，农业企业及农村经济组织的发展壮大必然要走科学管理的道路，必然要产生对农业会计专门人才的巨大需求。社会主义现代化建设和解决“三农”问题急需大量复合型经济管理人才,其中就包括涉农会计人才。发挥院校优势、培养特色会计人才是地方高等农业院校的使命和职责。但目前地方高等农业院校普遍忽视对涉农会计人才的培养，转而参与到与财经院校会计专业人才培养的竞争之中，这加剧了我国涉农会计人才的供求矛盾，也制约了地方高等农业院校特色发展的进程。 本文以高等农业院校涉农会计人才培养模式为研究对象，依据涉农会计人才培养模式理论，利用文献分析法、问卷调查法从地方高等农业院校会计专业毕业生、财会类教师、涉农用人单位这“三大主体”和各主体对涉农院校会计专业毕业生就业情况的认知、对会计专业人才必备能力素质的认知、对当前涉农院校会计教学内容和人才培养模式的认知这“三个层面”来分析农业院校所培养的涉农会计人才需具备的能力项目、教学内容及方法方法。运用SPSS软件作为分析手段，，针对三大主体对“人才能力素质认知”和“教学方法教学形式认知”项目的评分，反映不同主体对涉农会计人才能力和教学模式偏好的相关性和差异性。 同时，本文从目前地方高等农业院校涉农会计人才培养目标、培养现状出发，结合国家“十二五”规划和会计行业中长期人才发展规划的要求，结合部分农业院校的人才培养方案，分析需求方和供给方对涉农会计人才要求的差距，探析现阶段地方高等农业院校涉农会计人才培养模式的不足之处，从人才培养的目标定位、教学内容、课程设置、教材建设以及实践性教学等方面提出地方高等农业院校涉农会计人才培养模式的改革思路。
[Abstract]:The fundamental outlet of agricultural economy development lies in science and technology, in education. With the deepening of the construction of new socialist countryside, the development of agricultural enterprises and rural economic organizations must take the road of scientific management and produce a huge demand for specialized personnel in agricultural accounting. The construction of socialist modernization and the solution of the problems of agriculture, rural areas and farmers are in urgent need of a large number of complex economic management talents, including those involved in agricultural accounting. It is the mission and duty of local agricultural colleges to give full play to the advantages of colleges and universities and train special accounting talents. However, at present, local agricultural colleges and universities generally ignore the cultivation of agriculture-related accounting talents and become involved in the competition with accounting professionals in finance and economics colleges, which intensifies the contradiction between supply and demand of agriculture-related accounting talents in our country. Also restricted the local agricultural colleges and universities characteristic development process. This paper takes the agricultural accounting talents training model of agricultural colleges as the research object, according to the agricultural accounting talent training model theory, using the literature analysis method, questionnaire survey method from the local agricultural colleges and universities accounting graduates, accounting teachers. The "three main bodies" of agricultural employing units and their cognition of the employment situation of accounting graduates in agriculture-related colleges and universities, and the cognition of the necessary ability and quality of accounting professionals, This paper analyzes the ability items, teaching contents and methods of agricultural accounting talents trained in agricultural colleges from the three aspects of cognition of accounting teaching content and talent training mode in agricultural colleges and universities at present. By using SPSS software as an analytical tool, this paper points out the three main subjects' scores on the items of "the cognition of talents' ability quality" and "the cognition of teaching method and teaching form". It reflects the relevance and difference of different subjects to the ability of agricultural accounting talents and the preference of teaching mode. At the same time, according to the training target and present situation of local agricultural colleges and universities, this paper combines the requirements of the 12th Five-Year Plan and the medium and long term talent development plan of accounting industry. Combined with the talent training plan of some agricultural colleges and universities, this paper analyzes the gap between the demand side and the supply side to the requirements of the agriculture-related accounting talents, and probes into the deficiency of the current agricultural accounting talents training mode in the local agricultural colleges and universities. This paper puts forward the reform ideas of the training mode of local agricultural colleges and universities concerning agriculture accounting personnel from the aspects of target orientation, teaching content, curriculum setting, teaching material construction and practical teaching, and so on.
【学位授予单位】：安徽农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F230-4;G642
[Abstract]:The fundamental outlet of agricultural economy development lies in science and technology, in education. With the deepening of the construction of new socialist countryside, the development of agricultural enterprises and rural economic organizations must take the road of scientific management and produce a huge demand for specialized personnel in agricultural accounting. The construction of socialist modernization and the solution of the problems of agriculture, rural areas and farmers are in urgent need of a large number of complex economic management talents, including those involved in agricultural accounting. It is the mission and duty of local agricultural colleges to give full play to the advantages of colleges and universities and train special accounting talents. However, at present, local agricultural colleges and universities generally ignore the cultivation of agriculture-related accounting talents and become involved in the competition with accounting professionals in finance and economics colleges, which intensifies the contradiction between supply and demand of agriculture-related accounting talents in our country. Also restricted the local agricultural colleges and universities characteristic development process. This paper takes the agricultural accounting talents training model of agricultural colleges as the research object, according to the agricultural accounting talent training model theory, using the literature analysis method, questionnaire survey method from the local agricultural colleges and universities accounting graduates, accounting teachers. The "three main bodies" of agricultural employing units and their cognition of the employment situation of accounting graduates in agriculture-related colleges and universities, and the cognition of the necessary ability and quality of accounting professionals, This paper analyzes the ability items, teaching contents and methods of agricultural accounting talents trained in agricultural colleges from the three aspects of cognition of accounting teaching content and talent training mode in agricultural colleges and universities at present. By using SPSS software as an analytical tool, this paper points out the three main subjects' scores on the items of "the cognition of talents' ability quality" and "the cognition of teaching method and teaching form". It reflects the relevance and difference of different subjects to the ability of agricultural accounting talents and the preference of teaching mode. At the same time, according to the training target and present situation of local agricultural colleges and universities, this paper combines the requirements of the 12th Five-Year Plan and the medium and long term talent development plan of accounting industry. Combined with the talent training plan of some agricultural colleges and universities, this paper analyzes the gap between the demand side and the supply side to the requirements of the agriculture-related accounting talents, and probes into the deficiency of the current agricultural accounting talents training mode in the local agricultural colleges and universities. This paper puts forward the reform ideas of the training mode of local agricultural colleges and universities concerning agriculture accounting personnel from the aspects of target orientation, teaching content, curriculum setting, teaching material construction and practical teaching, and so on.
【学位授予单位】：安徽农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F230-4;G642
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4 曾月e
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