改进应用型本科会计学专业课程体系的思考

The reflection on curricular system of accounting major in applied undergraduate universities

应用型本科院校会计学专业的培养目标是为社会输送合格的应用型人才。高尚的职业道德素养、扎实的专业理论知识与实践能力和全面的综合素质是合格应用型会计人才的基本标准。应用型本科会计学专业的课程体系设置就应该围绕这三个方面的目标展开。

The target of accounting major in applied undergraduate universities is to cultivate qualified talents. Noble occupation morality, solid professional theoretical knowledge and practical ability and comprehensive quality are the basic standards of the target. Therefore, the setting of curricular system of accounting major in applied undergraduate universities should be around these three respects of goals. But in practice, the curriculum system of applied accounting major has some shortcomings. In view of the above problems, the article is aimed to improve the curriculum system proposed so that th, e target can be better achieved.