供给侧改革视角下高职院校会计教育的转型发展

The Transformation and Development of Accounting Education in Higher Vocational Colleges from the Perspective of Supply-Side Structural Reform

目前,职业院校会计教育发展呈现出有效供给不足与有效需求乏力并存的局面,处于供给侧的会计专业学生求职愈来愈难,而处于需求侧的企业却找不到适合的人才胜任相应岗位,供给质量与需求条件严重脱节,在供给侧结构性改革视角下,分析目前会计人才出现需求和供给结构不平衡的现状,并得出会计专业转型发展的必要性及管理会计在供给侧结构性改革过程中所发挥的功效,进而探索与经济发展相适应的管理会计人才培养对策与建议。

At present,the development of accounting education in vocational colleges shows the situation of insufficient effective supply and weak effective demand.It is increasingly difficult for accounting majors on the supply side to find jobs.However,enterprises on the demand side are struggling to find suitable talents for cor?responding position.The quality of supply and demand are seriously derailment.It can be seen that the account?ing education of higher vocational colleges has been in a bottleneck period,and the reform and transformation are extremely urgent.Therefore,from the perspective of supply-side structural reform,this paper analyzes the current situation of unbalanced demand and supply structure of accounting talents,the necessity of the transfor?mation and development of accounting specialty and the function of management accounting in the process of supply-side structural reform are also discussed.And then the paper explores the countermeasures and sugges?tions of management accounting talent training which are suitable for economic development.