基于能力视角的财会本科人才教学模式的创新与实践

Innovation and Practice of Teaching Mode for Accounting and Financial Undergraduates in the View of Abilities

社会对财会人才的需求与高校培养模式之间的矛盾日益突出,出现了用人单位不满意、教学主体(师生)不满意的"双输"现象,引起了各界的广泛关注。文章以能力素质为视角,归纳了应用型创新财会人才的能力素质构成,在此基础上,构建了创新教学模式框架,并提出了相应的实施方案,以期在财会人才的分层培养体系下,强化学生的通用和核心能力,提升学生的就业能力和发展后劲。

The contradiction between the needs of society and the university teaching mode for accounting and finance talents attracts the attention of people from all walks of life. Both the employers and teachers are not satisfied with these undergraduates. In the view of abilities, this paper summarizes abilities and qualifications needed for accounting and finance talents, based on which constructs the framework of innovative teaching mode and puts forward corresponding solutions, expecting to enhance the students＇ general and key abilities to improve their employment and futue development.