ACCA人才培养模式中国实践的特色及其启示——基于10所高校的考察

Characteristics and enlightenment of ACCA training model in China:Based on the investigation of 10 universities

英国特许注册会计师(ACCA)职业教育与本科学历教育相结合是中国会计人才培养模式的重大创新。基于10所高校ACCA人才培养模式的考察表明:ACCA教育在培养目标、协同育人、教学方法和管理评估等方面具有"实""深""活""精"的特色;ACCA培养模式下的毕业生就业率、升学率、出国深造率及英语能力都明显好于会计学专业普通班;ACCA教育能促进高校师资队伍国际化的建设。中国ACCA高级会计人才培养的成功实践具有以下启示:建设一流学科和专业必须以市场需求为导向创新人才培养模式,以提升职业能力为目标实施多方协同育人,以学生为中心建立"活"而"精"的教学和管理方式。

The combination of the Association of Chartered Certified Accountants(ACCA)and undergraduate educationis an important innovation in the training mode of Chinese accounting talents.Based on the investigation of trainingmode of ACCA talents in10universities,it shows that ACCA education has the characteristics of"real","deep","active"and"refined"in terms of training objectives,collaborative education,teaching methods and management evaluation;Therate of graduate employment,the rate of enrollment,the rate of study abroad and the ability of English in the ACCAtraining mode are obviously better than that of the ordinary accounting class;ACCA education can promote theinternationalization of University Teachers.The successful practice of the ACCA in China has the followingenlightenments:The construction of first-class discipline and professional must be oriented to the market needsinnovative talents training mode,to enhance the ability to carry out occupation education,coordinate with students as a"live"and"fine"teaching and management center.