發(fā)布時(shí)間：2018-02-05 22:50

  本文關(guān)鍵詞： 卓越會計(jì)師 培養(yǎng)模式　出處：《中原工學(xué)院》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著會計(jì)準(zhǔn)則國際化，國內(nèi)、國際社會都對我國會計(jì)人才提出了更高的要求。但我國目前卻正面臨著高素質(zhì)、國際化的應(yīng)用型會計(jì)人才匱乏而低層次的普通會計(jì)人才泛濫的局面，如何更多、更好地培養(yǎng)出適應(yīng)社會發(fā)展的高級應(yīng)用型會計(jì)人才、滿足市場需求，成為目前國內(nèi)會計(jì)專業(yè)高等教育必須要重視和探討的研究項(xiàng)目。長期以來，在傳統(tǒng)的培養(yǎng)模式下，國內(nèi)會計(jì)專業(yè)人才的培養(yǎng)都是只注重理論教學(xué)，忽視實(shí)踐教學(xué)，使得培養(yǎng)的會計(jì)人才不能適應(yīng)經(jīng)濟(jì)社會發(fā)展的要求。本文就是對目前地方工科院校卓越會計(jì)師人才培養(yǎng)模式進(jìn)行研究，為培養(yǎng)適合市場發(fā)展需求的新型高級會計(jì)人才進(jìn)行探討。 首先，針對目前國內(nèi)會計(jì)人才隊(duì)伍的現(xiàn)狀進(jìn)行了分析指出，我國目前的會計(jì)人才隊(duì)伍的的整體素質(zhì)偏低，表現(xiàn)出知識結(jié)構(gòu)單一、能力匱乏、職業(yè)道德觀念薄弱。 其次，又對目前國內(nèi)地方工科院校會計(jì)人才培養(yǎng)現(xiàn)狀做了分析：培養(yǎng)目標(biāo)的定位不明確，理論與實(shí)際脫節(jié)、課程體系設(shè)置不合理、師資力量薄弱、教材選用無據(jù)可依、教學(xué)方式簡單落后、課程的考評制度不合理。 再次，，本文通過分析目前國內(nèi)會計(jì)人才隊(duì)伍整體素質(zhì)偏低的缺陷，以及地方工科院校人才培養(yǎng)中存在的目標(biāo)定位不明確、理論與實(shí)際脫節(jié)、課程體系設(shè)置不合理等種種弊端，提出卓越會計(jì)師人才培養(yǎng)的重要性和培養(yǎng)模式改革的必要性，并詳細(xì)論述了卓越會計(jì)師應(yīng)具備的素質(zhì)和能力，進(jìn)而重點(diǎn)以研究地方工科院校卓越會計(jì)師培養(yǎng)模式為主體，從、培養(yǎng)方案制定原則、培養(yǎng)方向的確定、課程設(shè)置體系構(gòu)建、教師隊(duì)伍管理、學(xué)生管理、教學(xué)方法改革等六個(gè)方面進(jìn)行了分析，針對現(xiàn)有培養(yǎng)模式的不足，為卓越會計(jì)師培養(yǎng)模式的構(gòu)建提出相關(guān)建議。 最后，以中原工學(xué)院卓越會計(jì)師培養(yǎng)計(jì)劃為例，設(shè)計(jì)了培養(yǎng)目標(biāo)、課程體系、學(xué)生選拔、教師隊(duì)伍建設(shè)等幾個(gè)方面的實(shí)施模式和辦法，為地方工科院校進(jìn)行卓越會計(jì)師培養(yǎng)計(jì)劃提供具有一定價(jià)值的參考依據(jù)。
[Abstract]:With the internationalization of accounting standards, the domestic and international community have put forward higher requirements for Chinese accounting personnel. However, our country is facing high quality at present. There is a shortage of international applied accounting talents and a flood of low level general accounting talents. How to cultivate more advanced applied accounting talents to meet the needs of the market, so as to meet the needs of the market, For a long time, under the traditional training mode, the training of domestic accounting professionals only pays attention to the theory teaching, neglects the practice teaching, and becomes the research project which must be paid more attention to and discussed in the domestic accounting major higher education at present. This paper studies the training mode of outstanding accountants in local engineering colleges and universities, and discusses the training of new advanced accounting talents suitable for the needs of market development. First of all, according to the present situation of the domestic accounting talent team, it is pointed out that the overall quality of our country's accounting talent team is on the low side, showing that the knowledge structure is single, the ability is lacking, and the concept of professional ethics is weak. Secondly, this paper analyzes the present situation of training accounting talents in local engineering colleges in China: the orientation of training objectives is not clear, the theory is out of touch with practice, the curriculum system is unreasonable, the teaching staff is weak, and there is no basis for the selection of teaching materials. The teaching method is simple and backward, and the evaluation system of curriculum is unreasonable. Thirdly, this paper analyzes the defects of the overall quality of the domestic accounting talent team, as well as the local engineering colleges and universities in the training of talent in the objectives of the positioning is not clear, theory and practice out of touch, the curriculum system is unreasonable and so on. This paper puts forward the importance of training outstanding accountants and the necessity of the reform of training mode, and discusses in detail the qualities and abilities of outstanding accountants, and then focuses on the research on the training mode of outstanding accountants in local engineering colleges. This paper analyzes the principles of training scheme, the determination of training direction, the construction of curriculum system, the management of teachers, the management of students and the reform of teaching methods. Put forward the relevant suggestions for the construction of the training mode of outstanding accountant. Finally, taking the excellent accountant training plan of Zhongyuan Institute of Technology as an example, the author designs the implementation mode and method of training goal, course system, student selection, teacher team construction and so on. It provides a valuable reference for the training of outstanding accountants in local engineering colleges.
【學(xué)位授予單位】：中原工學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

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