我国管理会计人才培养现状及对策研究

Current Situation and Countermeasures of Management Accounting Talents Training of China

目前我国会计人才培养依然侧重于财务会计方面,管理会计有所涉及但比重不高,这与我国社会经济发展的现状及企业的人才需求严重不符。从高等教育人才培养和现有职业证书进行分析,我国有必要通过学历教育、职业教育、在职培训等途径建立健全管理会计人才培养体系,加大培养力度,培养不同层次的管理会计人才,并及时更新职业能力框架以更好地与快速变化的商业和技术环境保持同步。

At present,the focus of accounting talent training of China is still financial accounting.management accounting is involved but not high in proportion.This is seriously inconsistent with the situation of China’s social and economic development and the needs of enterprises.Analyzing from higher education talent training and existing vocational certificates,it is necessary to establish a sound management accounting talent training system through academic education,vocational education,on-the-job training,increase training efforts,cultivate management accounting talents at different levels,and update the professional competence framework in a timely manner to better meet the rapidly changing business and technical environment stay in sync.