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论会计学术型与专业型研究生能力框架的构建 被引量:6

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摘要 会计研究生包括学术型和专业型两类,其培养目标分别为学术研究和应用实务。文章借鉴国际会计教育理事会关于高端职业会计师能力框架的最新成果,从技术能力、职业技能、职业价值观和实践经验四个维度分别提出构建学术型和专业型会计研究生的能力框架,并讨论了两类框架的差异与融合。
作者 曹越 黄灿
出处 《新会计》 2013年第5期64-67,共4页 Modern Accounting
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