我国管理会计教育的判断标准与推进策略研究——以本科层次教育为例

On Standard of Judgment and Promotional Strategy for Management Accounting Education —— Take Undergraduate Education as an Example

管理会计通过管理、规划、决策、控制、评价等手段,发挥其在组织战略目标管理中的基础支持、战略支撑和价值增值作用。目前,我国会计教育偏重财务会计人才,导致管理会计人才匮乏且其教育改革严重滞后,无法满足经济社会发展需要和组织内部管理要求。文章通过分析管理会计教育的内涵与特质,以本科层次教育为例,设计管理会计教育标准,创立管理会计人才能力素质结构模型,探讨管理会计人才培养教育标准的观测点,构建一个较为完整的管理会计教育标准指标体系,为高等院校培育我国管理会计人才提供参考。

Management accounting plays a role on basic support, strategic support and value-added in strategic management through means such as management, planning, decision-making, control and evaluation. At present, China＇s accounting education lays particular stress on cultivating financial accounting talents, which leads to a deficiency of management accounting talents and failed to meet the needs of the economic and social development. Through analyzing characteristics and connotation of management accounting education, the paper, taking undergraduate education as an example, designed standard of management accounting education, created structure models for talent quality, discussed the observation point for talent＇ s cultivating standard, built a relatively complete system standard index, so as to provide reference for management accounting education.