本科层次卓越会计人才培养标准研究与设计

Research and Design of the Outstanding Accounting Professional Cultivation Norm at the Level of Undergraduate

卓越人才培养计划是高等院校改变传统人才培养模式,面向社会培养符合需求的高层次人才的重要举措。本科层次卓越会计人才的基本素质包括责任感、创新性、应用性和国际化四个方面。本科层次单越会计人才培养标准应包括人才素质标准和职业技能标准。其中,人才素质标准包括职业道德与社会责任感、个人特质及基本技能三个方面,职业技能标准包括公司治理、战略及风险管理,税收筹划等方面。

The outstanding talent cultivation plan is the important measure for the colleges and universities to change the traditional talent cultivation mode, and cultivate the higher-level talents according to the requirements facing to the society. The basic qualities of the outstanding accounting professional at the level of undergraduate include sense of responsibility, innovation, applicability and internationalization. The outstanding accounting professional cultivation norm at the level of undergraduate should include talent quality and vocational skill. The norm of talent quality includes professional morality and social responsibility, individual characteristics and fundamental skill, the norm of vocational skill includes corporate governance, strategy and risk management, revenue design, etc.