ACCA国际化财会人才培养素质指标体系构建

Research on the Construction of Quality Indicator System for ACCA International Financial and Accounting Personnel

作为教育改革的探索与实践,我国多所高校开设了ACCA方向班,旨在培养具有国际视野、国际竞争力、被国际认可的高级会计人才。文章对ACCA国际化财会人才培养现状展开分析,综合考虑办学时长、规模和地域分布等因素筛选出参考样本,参考ACCA官方标准和样本ACCA国际化财会人才培养目标及实施模式,选取了人才培养的素质指标。在此基础上,利用网上问卷调查、访谈等多种方式获取指标评分,最后依托最小均方差法构建了ACCA国际化财会人才培养素质指标体系。

As an exploration and practice of education reform,many universities in China have established ACCA-oriented courses,aiming to cultivate senior accounting personnel with international vision,competitiveness and recognition.Accordingly,the article aims to explore the current status of personnel cultivation,screens the reference samples by taking into account factors such as duration and scale of schools,as well as geographical distribution,and selects quality indicators of talent cultivation by referring to official standards of ACCA and the goals and implementation models of samples.On this basis,online questionnaires and surveys were used to obtain indicator scores,and finally,the quality indicator system was constructed using the minimum mean square error.