财经类专业开设财务共享服务实训课程的思考

Consideration on Setting up “Financial Sharing Service” Practical Course in Finance and Economics Universities

财务共享服务模式已经被越来越多的企业所接受,逐渐成为集团公司财务管理的重要模式。为顺应财务共享发展趋势,现有会计人才培养模式也需转型改革。因此,增设财务共享服务实训课程,重构"互联网+"时代的会计实践教学新生态,打造具有互联网思维的管理会计人才供给新体系,从而不断推进会计教育领域的供给侧改革。介绍了财务共享服务实训课程的开设背景,并从教学目标、课程特点、教学内容、教学方法、考核评价等方法构建了该课程的整体框架,最后提出了高校开设此课程面临的挑战及对策。

At present,sharing service of financial affairs has been accepted by more and more enterprises and gradually becomes an important mode of financial management of group companies.The existing training mode of accounting personnel needs to adapt to the development of times.Therefore,establishing financial training courses of sharing services,refactoring"Internet+"in the era of a new ecological accounting practice teaching,and building new management accounting talents supply system with the Internet thinking can push forward the supply side reform in the field of accounting education.This paper introduces practical background of the financial sharing services,builds the overall framework of the course from the aspects of the teaching goal,the curriculum characteristics,teaching content,teaching method and evaluation method,and finally puts forward the challenges and countermeasures that the college are facing in opening this course.