会计专业核心能力及其培养路径研究

会计语言转换能力是会计专业核心能力,由公认会计原则的理解能力、经济业务事项的透视能力和公认会计原则的选择能力等三种能力要素构成。这三种能力要素的形成与综合过程即为会计专业核心能力的形成过程。会计教育改革应当以会计专业核心能力为起点,重构专业素质与能力框架,以专业核心能力的形成过程为主线,嵌入基本素质与基本技能培养,改革教学模式、教学方法,实现会计教育改革的目标,全面提高人才培养质量。

Discussion on Hierarchical Training of Accounting Vocational Core Competencies

In order to implement the hierarchical training of core competence in accounting profession, above all we need to establish the positioning for personnel training in intermediate and advanced accounting profession. Based on the five major targeted vocational positions and its main task of accounting profession, this article has constructed the accounting vocational competence system, analyzed the correspondence between accounting profession＇ s core competencies and educational levels, and raised nine core competencies for the accounting profession, as well as the correspondence between the division of the breadth and depth of core competencies in vocational training and educational levels, with focus on the correspondence between the training breadth and depth of three key core accounting competencies and educational levels in the process of educational convergence.