“云财务”背景下管理会计人才培养路径研究

Research on the Cultivation Path of Management Accounting Talents Under the Background of"Cloud Finance"

本文以“云财务”为背景,分析了目前高校管理会计人才培养的现状,普遍存在“云财务”特征不明显、对管理会计教学不重视、培养的定位不清晰等问题,急需在新的信息技术的时代改革人才培养模式。本文在借鉴国外优秀高校管理会计人才培养的经验基础上,提出了要加大管理会计教学的比重、重构人才培养体系、培养学生适应企业新的“云财务”组织架构、引导学生向“管理方向”转变等措施,为培养合格的管理会计人才有一定的借鉴意义。

Based on the background of"cloud finance",this paper analyzes the current situation of the cultivation of management ac-counting talents in universities.There are many problems such as the characteristics of"cloud finance"are not obvious,the teaching of management accounting is not emphasised,and the orientation of cultivation is not clear.It is urgent to reform the cultivation mode in the new information technology era.Based on the experience of management accounting cultivation in foreign universities,this paper puts for-ward some measures,such as increasing the proportion of management accounting teaching,reconstructing the cultivation system adapting to the new organizational structure of"cloud finance",guiding students to change to"management direction",which can be used for ref-erence in cultivate qualified management accounting talents.