论“专升本”院校会计人才培养目标的变迁及其影响

On the Variance of Objective of the Accounting Talents'Cultivation in Newly-Upgraded Universities and Its Influence

以会计人才培养为视角,"专升本"院校相对于其专科时期,原来的技术类应用型人才培养目标演变为工程类应用型人才培养目标。培养目标的变迁对培养规格、培养方案、培养途径、教育评价四个方面产生了很大的影响。因此,"专升本"院校应重视教改科研,突出办学特色,强化实践性教学,进行教学管理制度创新等一系列改革。

As far as accountant cultivation objective is concerned , the objective in newly upgraded universities has transformed from cultivating technology-accountant into cultivating engineering-accountant. This variance has a great effect on the accountant cuhivationg standard, project, approach and evaluation. So newly upgraded universities should attach important to teaching reform researches, reinforce its characteristics construction in its operation and practical teaching, innovate its teaching management system, etc.