应用型会计学硕士研究生的教学模式研究

Research on the Teaching Model of Applied Accounting Postgraduates

应用型会计学硕士研究生的培养是为了满足经济社会发展对高素质应用型会计人才的需求。基于国际的经验和未来从业的需要,本文提出职业胜任能力应成为应用型专业学位会计学硕士研究生培养目标的指引,并应以胜任能力为导向调整培养模式,尤其是在教学模式上需要突破注重理论教学的传统方式,采取主题主讲讨论式、典型案例分析式、研究参与式、沙盘实战模拟式、合作导师及建立联合培养基地等新的教学模式。

The training of applied accounting postgraduate students is to train qualified people of applied accounting skill to meet the needs of our society.Based on the international experiences and the needs of taking up an occupation in the future,this article points out that professional competence should be guidelines to the training objectives of applied accounting postgraduate students,and the training model should be arranged on the basis of professional competence,especially for the teaching model we should break through paying too much attention to the traditional manner of teaching.We should use teaching models such as discussing special subjects style,the analysis of typical cases style,participatory study style,the imitation of sand table style,the cooperation of teachers and establishing training bases.