基于应用型人才培养的会计教育模式的思考

Thoughts on the Practical Talents Training-Oriented Accounting Education Modes

本文针对现行会计教育模式与培养应用型会计人才目标的不适应,从培养目标选择模式、教学选择模式、考核评价选择模式和教师选择模式四个角度分析了与应用型会计人才培养目标相适应的会计教育模式的改革问题,提出了构建以能力培养为重点的新型会计教育模式的基本思路,共同人参考。

In this paper, directing at the unmatch of current accounting education modes and the training aim of practical accounting talents, the author analyzes the reform of the accounting education modes that adapt to the training aim of practical accounting talents from the following four aspects: the selective mode of training aim, the selective mode of teaching, the selective mode of assessment and evaluation and the selective mode of teachers. Furthermore, the author puts forward the basic idea of establishing new type accounting education mode by focusing on the training of competence for reference.