高职会计专业“业财融合”职业能力培养的对策探析

On Countermeasures for Cultivating Professional Ability of “Business & Finance Integration” in Accounting Major of Vocational Colleges

在管理型会计人才需求持续递增的经济环境下,“业财融合”职业能力是管理型会计人才的重要特征之一,并且实现业务和财务的深度融合已经成为企业获取优势资源,进行高质量运营的有效前提。文章以高职院校初级会计人才培养的第一阵线为视角,以提升学生“业财融合”职业能力为目的,探讨实施以管理型会计为基础的教学改革创新路径,从更新教学理念、理论补给、实践加持的外因入手,结合提升职业素养的内在因素,培养适应社会需求的管理型会计人才。

In the economic environment where the demand for management accounting talents continues to increase,the professional ability of“business and finance integration”has become one of the important characteristics of management accounting talents,and business and finance integration in depth can help enterprises to obtain superior resources,which is to be an effective prerequisite for qualified operations.From the perspective of the first line of junior accounting talent training in vocational colleges,the thesis aims at improving the vocational ability of students’“business and financial integration”and explores the teaching reform and innovation path based on management accounting,starting from the external factors of updating teaching concepts,theory supply and practice support,to combining the internal factors of improving professional quality to cultivate management accounting talents that meet social needs.