创新思维导向下会计学本科专业必修课程改革探索

Research on the Compulsory Course Setting of Accounting Major in Undergraduate Education Based on Cultivation of Creative Thinking

专业必修课程对会计创新思维能力培养起着关键作用,为充分了解本科会计专业必修课程设置的基本情况,采用调查问卷的方式进行数据收集,明确指出现行必修课程体系当中阻碍会计专业学生创新能力培养的因素。进而提出以创新思维为导向,从必修课程教学体系、必修课程教学方法、必修课程考核方式、实践教学体系、双语教学课程设置、教材内容选材等角度给出本科会计专业必修课程改革的具体方案,为培养出具备创新思维能力、符合市场需求的会计人才提供建议。

With the development of knowledge economy, solid professional theoretical knowledge is not enough for accounting pro- fessionals, what~ more important is the ability of thinking of problems, analysis of problems, solving problems in the process of practice as well as the spirit of innovation in practice. Cultivation of accounting personnel with innovative thinking ability is an inevitable requirement in accounting education and accounting practice. Specialized courses play a key role in the training of accounting innovation thinking ability, in order to have a fully understand of the basic situation about the undergraduate accounting courses in specialty settings , this paper adopts questionnaire to collect data, then points out the factors that hinder the cultivation of students＂ innovative ability in the current course system. In the last part, with the purpose of innovation thinking, this paper gives specific reform scheme about the undergraduate account- ing courses from six aspects： compulsory courses teaching system, curriculum teaching methods, curriculum evaluation methods, practice teaching system, bilingual education curriculum, teaching content selection. In order to give advice about how to cultivate accounting talents with innovative thinking ability that also meets the market demands.