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业财融合背景下高校财会人才培养的探讨 被引量:5

Discussion on Finance and Accounting Talent Cultivation in Universities under the Background of Business and Financial Integration
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摘要 互联网所带来的数字经济在改变人类生活方式的同时,也改变了企业的经营管理模式。传统会计在企业管理模式的不断创新中也面临着改革和创新,其中财务与业务活动的有机融合是互联网环境下会计发展的必然趋势。在此会计环境转变的背景下,提出了目前高校在会计师资队伍、人才培养目标、课程体系、教学方法及学生能力培养的侧重点等方面存在的问题,并针对这些问题给出了今后高校财会人才培养的发展及改革方向。 The digital economy brought by the internet has changed the way of business management while changing the way of life.Traditional accounting is also facing reform and innovation in the continuous innovation of enterprise management mode.The integration of finance and business activities is an inevitable trend of accounting development in the internet environment.Under the background of the change of accounting environment,this paper puts forward problems existing in the university education in the aspect of accountant teaching team building,training objectives, curriculum system,teaching methods and the cultivation of students' ability,and provides the track of development and reform for university accounting education in the future.
作者 兰柏超 LAN Bo-chao(School of Economics and Management,Dalian University,Dalian 116622,China)
出处 《大连大学学报》 2019年第4期134-138,共5页 Journal of Dalian University
关键词 业财融合 财务会计 人才培养 business and financial integration finance and accounting talent cultivation
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