会计学专业学术梯度建设的策略研究

Strategies for Building Academic Teams of Accountancy Specialty

会计学专业学术梯队建设是高等院校会计学学科发展的关键,建设完善合理的高校会计学专业学术梯队有助于提升教师专业素质、提高人才培养质量、推进学科专业建设以及服务地方经济发展。会计学专业学术梯队建设应坚持以人为本、平等竞争、合作开放和多元化等原则。其策略是:明确会计学专业人才培养目标;科学选拔会计学专业学术梯队的带头人;提高会计学专业学术梯队成员的科学研究能力;营造浓厚的会计学学术研究环境;建立健全会计学专业学术梯队的激励机制;构建科学完善的培养、考核指标体系;加强会计学学术梯队实训基地建设;提升会计学专业学术梯队成员的职业道德修养。

Academic team building is the key to the disciplinary development of accountancy at higher educational institutions. A com- plete and sound academic team is conducive to promoting teachers＇ professional quality, improving talent training standard, and facilitating disciplinary construction and local economy. The building of the team should be based on people-centered, fair competition, cooperative, open and diversified principle. The strategies are making clear training objectives of accounting specialty, selecting team leaders in a sci- entitle way, and create a friendly academic environment, set up an incentive system. Other strategies include establishing an efficient training and an evaluation index system, strengthening the construction of practice bases and promoting the professional ethics of the aca- demic team members.