地方工科院校卓越会计师培养模式研究

发布时间：2018-02-05 22:50

本文关键词： 卓越会计师培养模式　出处：《中原工学院》2013年硕士论文　论文类型：学位论文

【摘要】：随着会计准则国际化，国内、国际社会都对我国会计人才提出了更高的要求。但我国目前却正面临着高素质、国际化的应用型会计人才匮乏而低层次的普通会计人才泛滥的局面，如何更多、更好地培养出适应社会发展的高级应用型会计人才、满足市场需求，成为目前国内会计专业高等教育必须要重视和探讨的研究项目。长期以来，在传统的培养模式下，国内会计专业人才的培养都是只注重理论教学，忽视实践教学，使得培养的会计人才不能适应经济社会发展的要求。本文就是对目前地方工科院校卓越会计师人才培养模式进行研究，为培养适合市场发展需求的新型高级会计人才进行探讨。首先，针对目前国内会计人才队伍的现状进行了分析指出，我国目前的会计人才队伍的的整体素质偏低，表现出知识结构单一、能力匮乏、职业道德观念薄弱。其次，又对目前国内地方工科院校会计人才培养现状做了分析：培养目标的定位不明确，理论与实际脱节、课程体系设置不合理、师资力量薄弱、教材选用无据可依、教学方式简单落后、课程的考评制度不合理。再次，，本文通过分析目前国内会计人才队伍整体素质偏低的缺陷，以及地方工科院校人才培养中存在的目标定位不明确、理论与实际脱节、课程体系设置不合理等种种弊端，提出卓越会计师人才培养的重要性和培养模式改革的必要性，并详细论述了卓越会计师应具备的素质和能力，进而重点以研究地方工科院校卓越会计师培养模式为主体，从、培养方案制定原则、培养方向的确定、课程设置体系构建、教师队伍管理、学生管理、教学方法改革等六个方面进行了分析，针对现有培养模式的不足，为卓越会计师培养模式的构建提出相关建议。最后，以中原工学院卓越会计师培养计划为例，设计了培养目标、课程体系、学生选拔、教师队伍建设等几个方面的实施模式和办法，为地方工科院校进行卓越会计师培养计划提供具有一定价值的参考依据。
[Abstract]:With the internationalization of accounting standards, the domestic and international community have put forward higher requirements for Chinese accounting personnel. However, our country is facing high quality at present. There is a shortage of international applied accounting talents and a flood of low level general accounting talents. How to cultivate more advanced applied accounting talents to meet the needs of the market, so as to meet the needs of the market, For a long time, under the traditional training mode, the training of domestic accounting professionals only pays attention to the theory teaching, neglects the practice teaching, and becomes the research project which must be paid more attention to and discussed in the domestic accounting major higher education at present. This paper studies the training mode of outstanding accountants in local engineering colleges and universities, and discusses the training of new advanced accounting talents suitable for the needs of market development. First of all, according to the present situation of the domestic accounting talent team, it is pointed out that the overall quality of our country's accounting talent team is on the low side, showing that the knowledge structure is single, the ability is lacking, and the concept of professional ethics is weak. Secondly, this paper analyzes the present situation of training accounting talents in local engineering colleges in China: the orientation of training objectives is not clear, the theory is out of touch with practice, the curriculum system is unreasonable, the teaching staff is weak, and there is no basis for the selection of teaching materials. The teaching method is simple and backward, and the evaluation system of curriculum is unreasonable. Thirdly, this paper analyzes the defects of the overall quality of the domestic accounting talent team, as well as the local engineering colleges and universities in the training of talent in the objectives of the positioning is not clear, theory and practice out of touch, the curriculum system is unreasonable and so on. This paper puts forward the importance of training outstanding accountants and the necessity of the reform of training mode, and discusses in detail the qualities and abilities of outstanding accountants, and then focuses on the research on the training mode of outstanding accountants in local engineering colleges. This paper analyzes the principles of training scheme, the determination of training direction, the construction of curriculum system, the management of teachers, the management of students and the reform of teaching methods. Put forward the relevant suggestions for the construction of the training mode of outstanding accountant. Finally, taking the excellent accountant training plan of Zhongyuan Institute of Technology as an example, the author designs the implementation mode and method of training goal, course system, student selection, teacher team construction and so on. It provides a valuable reference for the training of outstanding accountants in local engineering colleges.
【学位授予单位】：中原工学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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