基于利益相关者的大学本科会计人才培养模式的思考

Thinking of University's Training Modil of Accounting Talents based on "Stakeholders"

会计环境的变化以及会计学科边界的拓展,要求现代大学本科会计教育具有适时性和动态性,而目前我国大学本科会计人才培养是一种以专业培养计划为核心相对静止的培养模式,二者之间的矛盾是我国会计高等教育严重滞后于市场经济发展要求的主要根源。这里对我国大学本科会计人才培养中存在的问题进行了分析,提出了以"利益相关者"为基础的动态专业人才培养模式。

Accounting changes in the environment and The border expansion of accounting disciplines, demand that t the modern college accounting education is timely and dynamic, while the currently accounting talents training model in China＇ s college is relatively static based on the professional schedule o The contradiction is the main causes of education seriously lagged behind economic development o This paper analysis the problems existed in China＇ s accounting talents training in the college, and put forward a dynamic professionals talents training model based on ＂stakeholders＂ .