财会类专业人才管理会计能力培养研究

Research on the Training of Management Accounting Ability of Financial and Accounting Professionals

以高校财会类专业人才管理会计能力培养为研究对象,从学生职业价值观、胜任能力、专业能力3个维度进行管理会计能力培养展开研究。提出从实践课程设置、实践教学方式、实践效果考核3个方面提升财会类专业人才管理会计能力培养途径,强化管理会计实验教学建设,增强专业人才管理会计能力和实践操作能力,以适应新形势下财会类专业人才的社会需求。

Taking the training of managerial accounting ability of financial and accounting professionals in universities as the research object,this paper studies the cultivation of managerial accounting ability from the three dimensions of students'professional values,competence and professional ability,and puts forward the practical curriculum provision.The methods of practical teaching and the assessment of practical effect can improve the management accounting ability of financial and accounting professionals,strengthen the construction of experimental teaching of management accounting,and strengthen the ability of management accounting and practical operation of professional talents.In order to meet the social needs of accounting professionals under the new situation.