發(fā)布時間：2018-08-31 09:05

【摘要】：農(nóng)業(yè)經(jīng)濟發(fā)展的根本出路在科技、在教育。隨著社會主義新農(nóng)村建設的不斷深入，農(nóng)業(yè)企業(yè)及農(nóng)村經(jīng)濟組織的發(fā)展壯大必然要走科學管理的道路，必然要產(chǎn)生對農(nóng)業(yè)會計專門人才的巨大需求。社會主義現(xiàn)代化建設和解決“三農(nóng)”問題急需大量復合型經(jīng)濟管理人才,其中就包括涉農(nóng)會計人才。發(fā)揮院校優(yōu)勢、培養(yǎng)特色會計人才是地方高等農(nóng)業(yè)院校的使命和職責。但目前地方高等農(nóng)業(yè)院校普遍忽視對涉農(nóng)會計人才的培養(yǎng)，轉而參與到與財經(jīng)院校會計專業(yè)人才培養(yǎng)的競爭之中，這加劇了我國涉農(nóng)會計人才的供求矛盾，也制約了地方高等農(nóng)業(yè)院校特色發(fā)展的進程。 本文以高等農(nóng)業(yè)院校涉農(nóng)會計人才培養(yǎng)模式為研究對象，依據(jù)涉農(nóng)會計人才培養(yǎng)模式理論，利用文獻分析法、問卷調查法從地方高等農(nóng)業(yè)院校會計專業(yè)畢業(yè)生、財會類教師、涉農(nóng)用人單位這“三大主體”和各主體對涉農(nóng)院校會計專業(yè)畢業(yè)生就業(yè)情況的認知、對會計專業(yè)人才必備能力素質的認知、對當前涉農(nóng)院校會計教學內容和人才培養(yǎng)模式的認知這“三個層面”來分析農(nóng)業(yè)院校所培養(yǎng)的涉農(nóng)會計人才需具備的能力項目、教學內容及方法方法。運用SPSS軟件作為分析手段，，針對三大主體對“人才能力素質認知”和“教學方法教學形式認知”項目的評分，反映不同主體對涉農(nóng)會計人才能力和教學模式偏好的相關性和差異性。 同時，本文從目前地方高等農(nóng)業(yè)院校涉農(nóng)會計人才培養(yǎng)目標、培養(yǎng)現(xiàn)狀出發(fā)，結合國家“十二五”規(guī)劃和會計行業(yè)中長期人才發(fā)展規(guī)劃的要求，結合部分農(nóng)業(yè)院校的人才培養(yǎng)方案，分析需求方和供給方對涉農(nóng)會計人才要求的差距，探析現(xiàn)階段地方高等農(nóng)業(yè)院校涉農(nóng)會計人才培養(yǎng)模式的不足之處，從人才培養(yǎng)的目標定位、教學內容、課程設置、教材建設以及實踐性教學等方面提出地方高等農(nóng)業(yè)院校涉農(nóng)會計人才培養(yǎng)模式的改革思路。
[Abstract]:The fundamental outlet of agricultural economy development lies in science and technology, in education. With the deepening of the construction of new socialist countryside, the development of agricultural enterprises and rural economic organizations must take the road of scientific management and produce a huge demand for specialized personnel in agricultural accounting. The construction of socialist modernization and the solution of the problems of agriculture, rural areas and farmers are in urgent need of a large number of complex economic management talents, including those involved in agricultural accounting. It is the mission and duty of local agricultural colleges to give full play to the advantages of colleges and universities and train special accounting talents. However, at present, local agricultural colleges and universities generally ignore the cultivation of agriculture-related accounting talents and become involved in the competition with accounting professionals in finance and economics colleges, which intensifies the contradiction between supply and demand of agriculture-related accounting talents in our country. Also restricted the local agricultural colleges and universities characteristic development process. This paper takes the agricultural accounting talents training model of agricultural colleges as the research object, according to the agricultural accounting talent training model theory, using the literature analysis method, questionnaire survey method from the local agricultural colleges and universities accounting graduates, accounting teachers. The "three main bodies" of agricultural employing units and their cognition of the employment situation of accounting graduates in agriculture-related colleges and universities, and the cognition of the necessary ability and quality of accounting professionals, This paper analyzes the ability items, teaching contents and methods of agricultural accounting talents trained in agricultural colleges from the three aspects of cognition of accounting teaching content and talent training mode in agricultural colleges and universities at present. By using SPSS software as an analytical tool, this paper points out the three main subjects' scores on the items of "the cognition of talents' ability quality" and "the cognition of teaching method and teaching form". It reflects the relevance and difference of different subjects to the ability of agricultural accounting talents and the preference of teaching mode. At the same time, according to the training target and present situation of local agricultural colleges and universities, this paper combines the requirements of the 12th Five-Year Plan and the medium and long term talent development plan of accounting industry. Combined with the talent training plan of some agricultural colleges and universities, this paper analyzes the gap between the demand side and the supply side to the requirements of the agriculture-related accounting talents, and probes into the deficiency of the current agricultural accounting talents training mode in the local agricultural colleges and universities. This paper puts forward the reform ideas of the training mode of local agricultural colleges and universities concerning agriculture accounting personnel from the aspects of target orientation, teaching content, curriculum setting, teaching material construction and practical teaching, and so on.
【學位授予單位】：安徽農(nóng)業(yè)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F230-4;G642

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4 曾月e

本文編號：2214531