卓越会计人才培养目标定位及实现途径——基于“德、知、行、思”四维度的思考

Training Objective Orientation and Realizing Path of Outstanding Accounting Talents——Based on Speculation on Four Dimensions of “Moral,Knowledge,Skill,Thinking”

当前,高校在卓越会计人才培养的问题上面临培养目标定位薄弱问题,并由此造成教学与实践的严重脱节和会计人才职业成长路径受限的窘境。文章以财政部关于会计人才培养的一系列文件为指导,在论证卓越会计人才所应具备的职业道德、知识结构、业务技能、职业思考等四个方面能力要素的基础上,提出基于"德、知、行、思"四维度整体考量的卓越会计人才培养实现途径,以期为同类学校财会类相关专业提供借鉴和参考。

At this stage, colleges are facing a problem of weak training objective orientation about outstanding accounting talentstraining which has caused the serious gap between teaching and practice and meanwhile individual accountant career growth path is lim-ited. Based on guidance to the National Finance Department on the training of accounting talents, analyzing abilities in four aspects ofprofessional ethics, knowledge network, professional skills and thinking ability which an excellent accounting talent should all have.This paper proposes four dimensions of ＂Moral, Knowledge, Skill, Thinking＂ to realize the path of accounting talents training which isexpected to provide reference for counterpart schools.