专业胜任能力为核心的会计专业培养方案研究

随着理工类院校增设财经类专业,财经类高校会计等传统专业受到极大挑战,就业压力逐渐加大。在新形势下,认真分析就业影响因素,合理调整培养模式,增强专业竞争力,促进学生充分就业成为财经类高校必须落实的重要工作。本文以专业胜任能力是否影响学生就业水平为切入点,运用历史数据进行检验,间接证明了就业水平与会计实践之间的相关关系,并以此为基础提出了专业胜任能力为核心的会计专业培养框架。研究证据及研究结论对高校提高会计专业培养质量有一定的参考价值。

On Professional Competence-Centered Training Program of Accounting Specialty

With the setting - up of new financial and economic specialty in institutes of science and technolo- gy, the traditional accounting specialty of financial and economic universities is facing huge challenge and employ- ment pressure is gradually increasing. Under new situation, Careful analysis of the factors that influence employ- ment, rational adjustment of training mode, enhancement of specialty competitiveness and advancement of studentsj full employment are important tasks that financial and economic colleges and universities must implement. Starting from whether professional competitiveness competence can influence students＂ employment standard,this paper ap- plies historical data to prove indirectly the correlativity of employment standard and accounting practice and puts forward professional competence - centered training program of accounting specialty on this basis. The research evi- dence and conclusion are of certain reference value to improve the training quality of accounting specialty.