我国高端会计人素质拓展研究

高端会计人是具有高层次、高创造性、高影响力的会计专门人才,是高素质和高水平相统一的复合型人才.高端会计人素质拓展是对高端会计人的基本素质、心理素质、能力素质以及业务素质的培养开发活动,并将四项素质直接作用于实践能力的培养,而以政策为导向、以企业为主体、以高校为核心、以市场为推动、以国际化为引领是一个多向循环的高端会计人素质拓展模式.

On the Quality Development of the High-end Accounting Talents

The high-end accounting talents are high-level,highly creative,and highly influential.They possess both the great quality and the expertise.The quality development of the high-end accounting talents covers the development of basic quality,psychological quality,capacity and business quality and the implementation of these qualities into practice.The development mode is oriented by the policy,centered by the colleges and universities,promoted by the markets and led by the internationalization.