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面向“互联网+”时代的会计人才培养模式研究

A Study on the Talent Cultivation Mode of Accounting in the Era of “Internet +”

  • 摘要: 在“互联网+”时代,会计核算与管理会计工具运用等程序性、技术性活动在会计工作中的重要性日渐下降,而对会计人员的商业触觉、综合判断能力、沟通能力方面的要求将越来越高。高等学校应该改革课程体系,增加通识课程和专业理论课程学分;改进课堂教学方法,增加案例教学的比重;改革课程考核方式,增加平时成绩比重和主观性题型,提高会计人才培养质量。

     

    Abstract: In the era of “Internet +”, the importance of procedural and technical activities such as accounting and the application of management accounting tools in accounting work is declining. However, the requirements for accounting personnel's business sense, comprehensive judgment ability and communication ability become higher and higher. Colleges and universities should reform the curriculum system to raise the credit of general courses and professional theory courses, improve teaching methods to increase the proportion of case teaching, reform course assessment methods to increase the proportion of daily performance scores and subjective questions, so as to improve the cultivation quality of accounting talents.

     

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