新文科背景下应用型会计人才培养模式的创新研究

Innovative research on the training model of applied accounting talents under the background of new liberal arts

当今这个时代正处于高速发展的时期,无论是国际关系、经济环境还是科技进步,每时每刻都在发生着巨大变化,面对着这样的大环境,企业的经营和发展同样面临着严峻挑战,这也导致了企业对人才的需求不断地变化。因此,人才的培养需要随之进行创新和改变,如果一味地固守原来的培养模式,那么培养出来的人才必然是落后于社会需求的,这也是导致人才供给和需求不匹配的重要原因之一。新文科这一概念的提出,改变了传统的人才培养理念,从顺应社会发展和需求的角度提出了复合型、跨学科、跨专业的人才培养目标。这也正契合了企业对应用型会计人才的要求,即要求其能够应对复杂情况,具有较强实践能力和处理问题能力,能够在企业发展过程中充分发挥会计岗位作用,为企业经营和决策保驾护航。基于此,文章分析了新文科背景下应用型会计人才培养的新目标以及当前培养模式下存在的问题,并结合时代对应用会计人才的新要求,为应用型会计人才培养模式的创新路径提出对策和建议。

In today’s era,we are in a period of rapid development.Whether it is international relations,economic environment,or technological progress,there are tremendous changes happening every moment.Faced with such a large environment,the operation and development of enterprises also face severe challenges,which also leads to the constantly changing demand for talents by enterprises.Therefore,talent cultivation also needs to be innovated and changed accordingly.If one blindly adheres to the original training mode,the cultivated talents will inevitably fall behind social demand,which is also one of the important reasons for the mismatch between talent supply and demand.The introduction of the concept of new liberal arts has changed the traditional concept of talent cultivation,which proposes composite,interdisciplinary,and interdisciplinary talent cultivation goals from the perspective of adapting to social development and needs.This also aligns with the requirements of enterprises for applied accounting talents,which require them to be able to cope with complex situations,have strong practical and problem-solving abilities,and fully play the role of accounting positions in the development process of enterprises,providing support for enterprise operation and decision-making.Based on this,this article analyzes the new goals of cultivating applied accounting talents in the context of the new liberal arts,as well as the problems existing in the current training mode.Combining with the new requirements of the times for applied accounting talents,countermeasures and suggestions are proposed for the innovative path of the training mode of applied accounting talents.