[1]查慧园,杨柳,蒋冰清,等.“能力本位”导向的大学本科会计专业教学问题分析[J].金融教育研究,2014,(05):79-84.
　ZHA Huiyuan,YANG Liu,JIANG Bingqing.Analyzing the Teaching Problem of Undergraduate Accounting Teaching with“Competency-Based”-Oriented[J].,2014,(05):79-84.
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“能力本位”导向的大学本科会计专业教学问题分析()
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《金融教育研究》[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2014年05期
页码:
79-84
栏目:
出版日期:
2014-10-31

文章信息/Info

Title:
Analyzing the Teaching Problem of Undergraduate Accounting Teaching with“Competency-Based”-Oriented
作者:
查慧园;杨柳;蒋冰清;
江西师范大学 财政金融学院,江西 南昌,330022
Author(s):
ZHA Huiyuan; YANG Liu; JIANG Bingqing
关键词:
能力本位; 高校教学; 会计专业
Keywords:
competency-dased education;  college teaching;  accounting major
分类号:
G642.0
文献标志码:
A
摘要:
近年来,我国会计专业教学水平在教育体制改革和市场经济推动下不断提高,在创新教育模式与体制建设上也取得诸多成就。但现行教学体系,又使高校培养的人才在一定程度上无法满足企业用人需求。文章结合我国高等院校会计教育实际,通过调研在分析现有会计专业人才培养现状的基础上,对高校本科会计教学面临的问题及成因进行分析,发现存在教育环境压力过大、内部动力不足、学科规划不合理等问题,提出运用"能力本位"的教育理念对高校会计专业教育环境、学科建设、国际合作和评价体系等进行再思考。
Abstract:
In recent years,professional teaching standard of accounting has deen improving continuously pushed dy the reform of education system and the market economy,it has also made many achievements in the innovative models of education and the institution-duilding. However,under the current teaching system,to a certain degree, talents trained in colleges and universities can not meet the employment needs of enterprises. Comdine with the real-ity of accounting education in colleges and universities in our country,this paper analyses the prodlems and causes of undergraduate accounting teaching dased on the investigation of the present situation of the talents training in ac-counting major. The results shows that in the present education system,the students are in a high stress situation, lack of motive power,and the discipline planning is unreasonadle. So this paper proposes that we should rethinking the education environment,the disciplines,international cooperation and the evaluation system of accounting major in colleges and universities focuses on the educational philosophy of“competency-dased”.

参考文献/References:

[1]刘永泽,池国华.中国会计教育改革30年评价:成就、问题与对策[J].会计研究,2008(8).
[2]杨政,殷俊明,宋雅琴.会计人才能力需求与本科会计教育改革:利益相关者的调查分析[J].会计研究,2012(1).
[3]吴中春.能力导向的大学本科会计教育问题研究[J].南京审计学院学报,2009(4).
[4]陈小林,高滨.中国会计教育改革的历程、经验与未来发展[J].会计研究,2008(10).
[5]何玉润.我国高校会计人才培养模式研究——基于美国十所高校会计学教育的实地调研[J].会计研究,2013(4).

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　NIE Weidong,WANG Wei.Practical Teaching System Construction and Practice of Insurance Practical Profession Based on the Competence[J].,2013,(05):70.

备注/Memo

备注/Memo:
2014年江西省教育科学规划项目“‘能力本位教育’对提高学科教学水平影响的研究——以大学会计专业为例”(14YB024)
更新日期/Last Update: 1900-01-01