业财融合下高校管理会计人才培养改革途径

Ways of Reform of Managerial Accounting Talents Training in Colleges and Universities under the Integration of Business and Finance

未来财务转型的趋势是从财务会计转型到业财融合下的管理会计.如何贯彻落实财政部《关于全面推进管理会计体系建设的指导意见》,应对会计转型发挥专业优势加强管理会计专业方向建设和管理会计高端人才培养已经成为高校亟待探索的课题.本文分析了业财融合趋势下高校会计人才的培养模式,从企业对未来会计人才的素质要求角度提出了业财融合新时代会计人才培养的改革途径.

Accounting talents demanded in the future will be managerial accounting under the integration of business and finance in place of merely financial accounting.It has become an urgent topic for colleges and universities to explore ways of implementing the Guiding Opinions on Comprehensively Promoting the Construction of Managerial Accounting System issued by the Ministry of Finance,so as to respond actively to the accounting transformation,give full play to the professional advantages,strengthen the specialty construction of managerial accounting and the cultivation of top-level managerial accounting talents in view of the trend of business finance integration.Ways of reforming accounting talents cultivation in the new era are suggested from the perspective of quality requirements of enterprises for future accounting talents.