“互联网+”背景下应用型本科会计人才培养模式研究

应用型本科会计人才是以会计的职业为导向,侧重于对会计人才职业能力和实践能力的培养。在“互联网+”背景下,传统会计教育无论是教学模式,还是教学课程体系,都已无法满足竞争日益加剧的现代经济市场,应用型本科会计人才培养模式的创新发展是大势所趋。基于此,该文以“互联网+”对应用型本科会计人才培养模式的影响作为切入口,论述“互联网+”对于应用型本科会计人才培养产生的影响,并提出在此背景下应用型本科会计人才培养模式的有效路径,旨在促进应用型本科会计人才培养模式的创新发展,为后续相关研究提供一定的参考意见。

Application-oriented undergraduate accounting talents are oriented to the accounting profession,focusing on the cultivation of accounting talents'professional ability and practical ability.Under the background of"Internet",both the teaching mode and the teaching curriculum system of traditional accounting education have been unable to meet the increasingly competitive modern economic market.The innovation and development of the training mode of applied undergraduate accounting talents is the general trend.Based on this,this paper takes the influence of"Internet+"on the training mode of applied undergraduate accounting talents as an entry point,discusses the impact of"Internet+"on the training of applied undergraduate accounting talents,and proposes the application-oriented undergraduate accounting under this background.The effective path of the talent training model aims to promote the innovative development of the applied undergraduate accounting talent training model,and provide certain reference opinions for the follow-up related research.