财会专业执业教育现状与对策研究——以三本院校为例

培养高水平的具有执业能力的财会应用型人才,是当今高校的重要责任与使命。通过对江苏省20家不同行业的企业进行研究总结得出:会计人员应具备业务能力、社会能力、发展能力。而目前在三本院校教育中普遍存在执业能力培养和教学效果难以考核,理论教学和会计执业资格考试相脱节,教师能力有限等问题。为了适应社会的需求,高校必须采取"理论教学与执业教育"相结合的财会专业人才培养模式,加快教师观念更新,确立明确的培养计划,着重学生实地实践能力的培养,从而为社会提供所需的应用型人才。

Current Educational Situation in Training the Executive Ability of Students Majored in Finance and Accounting and the Strategy:a Case Study of Third-Grade Colleges

It is the duty and mission of higher educational institutions to foster applied talents with high practice ability. A study of 20 companies in different industries has concluded that accounting personnel should have professional proficiency, social competence and development ability. However, at third-grade colleges, it is difficult to evaluate the training and teaching result of practical ability; theory teaching has little connection with the accounting qualification examination; teacher＇s ability need to be improved. To offer required applied talents to the society, colleges need to take an accounting talent training pattern integrating theory teaching and practice ability training, accelerate the renewal of teacher＇s ideas and make clear training projects in cultivating the student＇s practice ability.