我国高校法务会计人才培养困境与可能性出路刍议

The Dilemma of Personnel Training for Forensic Accounting in Colleges and Universities of Our Country and the Solution

当前我国法务人才紧缺、需求不断增长,作为法务会计人才培养的主要渠道,国内高校在法务会计人才培养上存在着培养目标不明确、培养层次参差不齐、培养方案不统一等方面的问题;造成这些问题的根本原因在于对社会需求认识不足、对法务会计与相关概念及学科的关系认识不清以及对法务会计基础理论研究不到位等。由此,应当加强法务会计相关理论研究,明确法务会计人才培养目标,在此基础上探究实用有效的法务会计人才培养模式,制定具体明确的法务会计人才培养方案,以培养出真正适合社会需求的法务会计人才。

According to a relative investigation,there is a great shortage of forensic accounting talent in our country,while the demand for these talents is increasing. As the main channel of personnel training for forensic accounting,there are many problems in forensic accounting personnel on the training in domestic colleges and universities. For example, the training targets are unclear,training levels are uneven among different schools and the training programs are uniformed,etc. It's the lack of knowledge of social needs,the unclear understanding of forensic accounting and relevant concepts as well as the misunderstanding of relationships among relevant courses and the inadequate basic theoretical study in forensic accounting that lead to the problems that we mentioned above. Thus,we should strengthen the relevant theoretical study on forensic accounting and set clear objectives for forensic accounting personnel training. On this basis,we could explore a more practical and effective training mode and develop both specific and clear training programs for forensic accounting personnel training, which aims to cultivate(foster)a truly forensic accounting talents to meet the social needs.