基于职业能力供需差异的会计本科教学改革研究

Research on Accounting Undergraduate Teaching Reform Based on Differences Between Supply and Demand of Professional Ability

以会计职业能力框架为基础,结合我国实际情况,从职业知识、职业技能和职业价值观等三个方面针对会计职业能力需求进行分析。通过分析得出社会对会计职业能力需求的实际情况,并对比国内高校会计本科教育的现实情况,指出目前会计本科教育存在高分供给与高能力需求、专业知识供给与专业能力需求、学校管理供给与自我管理需求之间的供需差异。在此基础上,从培养目标、课程体系、教学方法和管理模式等四个方面提出改进建议。

Based on the framework of accounting professional ability, the paper analyzes the demand for accounting profession ability from three aspects： professional knowledge, professional skills and professional values combined with the actual situation in our country. Through analysis, the article reveals the actual situation of social demand for accounting professional ability. And comparing the undergraduate education in different domestic colleges and universities, it also points out that in undergraduate education there are some differences between supply and demand ： high - grade supply and high ability demand, professional knowledge supply and profes- sional ability demand, school management supply and self- management demand. In addition, some improvement suggestions are proposed from four aspects： training target, course system, teaching method and management pattern.