后金融危机时代高职会计人才培养探析

Analyzing Higher Vocational Accounting Talents' Training after the Financial Crisis

高职教育的应用性特点决定了其人才培养与社会需求必须一致,社会需求是高职人才培养发展的不竭动力。后金融危机时代,由于新经济业务不断涌现,会计行业从业人员必须不断学习。高职会计专业也应该与时俱进,不断探索人才培养的新问题。人才培养的目标与规格、人才培养载体、人才培养途径是高职会计人才培养中三个核心的问题,高职会计人才培养应该探索培养目标立体化、培养规格详细化、教学载体科学化、培养途径多样化。

The application characteristics of higher vocational education decide that its talents＇ cultivation should accord with social need, and social need is the continual power for higher vocational talents＇ cultivating development. Because of the continual emergency of new economy business after the financial crisis, employees in accounting industry must study continually. Higher vocational accounting major should advance with the times, and explore the new problem of talents＇ cultivation. There are three core problems in higher vocational accounting talents＇ cultivation, including talents＇ training objective and specification, talents＇ training carrier, and talents＇ training approach. Higher vocational accounting talents＇ cultivation should explore the 3D cultivating objective, the detailed cultivating specification, the scientific teaching carrier and the various cultivating approach.