新文科视域下事业单位会计从业人员继续教育的新思路

A Study on the Continuing Education of Accounting Practitioners in Public Institutions in the Context of New Liberal Arts

新文科建设旨在从顶层设计方面指导高等学校的学科建设,代表了一种适应时代发展、可持续发展的发展理念,既可以用于指导高等学校的学科建设,也可用于指导事业单位会计从业人员的继续教育。在新文科建设理念的指导下,本文重在思辨、厘清新思路,试图基于互动假说从形式和内容2个方面探讨会计从业人员继续教育的施行新思路,具体体现为:在形式上,从录播模式到在线直播的转向,从对标时代科技发展到对标科技、重在应用服务的转向;在内容上,应以"立德树人"为顶层设计,对标会计行业新法规精神,对标财会管理的学科前沿,主动更新知识结构,规范会计行为、提高财会服务能力。文章对会计人员的继续教育、构建学习型会计人等理念建设具有一定的参考价值。

New Liberal Arts construction aims not only for better disciplinary development in higher education,but a better development philosophy for adapting to the new era,which might offer certain reference for continuing education in financial management.Under the guidance of New Liberal Arts,the paper aims for sorting out the continuing education in two aspects:its form and content.As for its form,two turns are strongly recommended.One is that the continuing education needs a more flexible live telecast which might trigger interaction between the trainers and the trainees.Another is the turn for the alignment for science and technology integrated with its application.For its content,it is a priority to cultivate integrated accountants for both ability and morality,and then the accountants’serviceoriented and professional abilities in accounting.The paper might offer certain reference value for the continuing education in financial management and the cultivation of ever-learning accountants in the current programs.