应用型会计学专业学生职业能力评价指标研究

Study on Evaluation Index of Vocational Ability of Students Majoring in Applied Accounting

应用型人才概念于2014年提出,教育部工作要点中指出要引导一批本科高校向应用技术类高校转型,大力发展本科职业教育,独立学院转型的重点方向即为应用技术类高等学校。会计学专业作为专业技术较强的文科类专业,向应用型发展已成为必然。会计学专业开始注重培养学生的职业能力,而职业能力的培养不再局限于会计核算技能,还需要一定的实践操作能力。应用型会计学专业学生职业能力如何判断,则需要构建应用型会计学专业学生职业能力评价指标,这也是应用型人才改革的重要步骤。

The concept of application-oriented talents was put forward in 2014.The work points of the Ministry of Education pointed out that a group of undergraduate universities should be guided to transform into application-oriented universities and vigorously develop undergraduate vocational education.The key direction of the transformation of independent colleges is application-oriented colleges and universities.Accounting major,as a liberal arts major with strong professional technology,has become an inevitable development towards application.Accounting major begins to pay attention to training students' professional ability,which is no longer limited to accounting skills,but also needs certain practical operation ability.How to judge the professional ability of accounting students requires the construction of applied accounting professional ability evaluation index,which is also an important step in the reform of applied talents.