新时代会计人才培养模式研究

Research on the Training Mode of Accounting Talents in the New Era

本科会计专业人才培养注重以学科供给作为导向,强调专业素质培养和理论知识探索。伴随着社会的不断发展,经济的空间范围逐渐扩展,经济主体也越来越丰富,会计准则不断向国际会计准则趋同,面对这种情况,会计人员需要不断提高自身的专业素质。同时,由于时代迫切需要具有创新能力、实践能力的应用型人才,会计人才的培养模式也随之而发生改变。通过对我国现阶段的会计人才培养过程中存在的问题分析,针对问题提出改善方案,旨在促进我国会计人才培养模式的不断发展与完善。

The cultivation of undergraduate accounting professionals focuses on the discipline supply as the guidance, and emphasizes the cultivation of professional quality and exploration of theoretical knowledge. With the continuous development of society, the spatial range of economy is gradually expanded, economic subjects are increasingly diversified, and accounting standards are constantly converging to international accounting standards. Facing this situation, accountants need to constantly improve their professional quality. Meanwhile, due to the urgent need for practical talents with innovative and practical ability, the training mode of accounting talents has also changed. Based on the analysis of the problems in the process of accounting personnel training in China at the present stage, the improvement plan is put forward to promote the continuous development and improvement of accounting personnel training mode in China.