会计继续教育的系统协同研究

A Synergy Study for Accounting Continuing Education

系统协同理论可为会计继续教育的过程创新提供有效的理论支撑。系统协同理论认为可以从会计理论与会计实践的系统协同演化关系、核心课程群与辅助课程群的系统协同互促关系、个体需求与行业需求的系统协同共进关系三个维度来审视会计继续教育系统。以“系统协同理论”为理论支撑,以“序参量”联动为逻辑基点,发现上述三种协同关系之间具有内在的逻辑关系,会计理论与会计实践是先决条件,核心课程群和辅助课程群是内容要件和过程模式,个体需求与行业需求分别对应于内生动力和外部动力,它们主要表现为内在需求参量与外在需求参量的联动与变化,进而成为会计个体和会计行业稳健性发展的必由路径。因而,以协同增效为逻辑旨归,试图厘清会计继续教育的本质诉求,增强个体与社会双效益的培训目标,优化现有课程体系,提升内生动力,深刻认识会计继续教育本质。

The synergy theory can provide effective theoretical support for the process innovation of accounting continuing education.According to the system synergy theory,the accounting continuing education system can be examined from the three dimensions of the system synergy between accounting theory and accounting practice,the system synergy between the core course group and the auxiliary course group,and the system synergy between the individual demand and the industry demand.Taking“Synergy Theory”as the theoretical support and“order parameter”linkage as the logical base,it is found that the above three synergistic relationships have an inherent logical relationship between them,with accounting theory and accounting practice as the prerequisites,core and auxiliary course clusters as the contents and process modes,individual demand and industry demand corresponding to endogenous and external dynamics respectively,which in turn become the robustness of individual accountants and the accounting industry.Therefore,taking synergy as the logical purpose,we try to clarify the essence of accounting continuing education,enhance the training objectives of both individual and social benefits,optimize the existing curriculum system,improve the endogenous dynamics,and gain a deep understanding of the essence of accounting continuing education.