会计专业双学位人才培养模式的理论框架

近些年,会计专业在成为我国一些高校双学位教育热点的同时,所显现出的问题也较为突出,主要表现是会计专业双学位教育缺少科学的理论架构,存在着培养模式、培养方案的设置趋同化严重。高校应采以建构主义理念为指导,建立复合型应用人才培养目标,设置一个融理论教学、实践教学、多样化和实战化的教学模式于一体课程体系,构建完善的双学位教学管理制度、师资队伍建设制度等保障机制和科学的培养模式框架,从而提升会计专业双学位人才培养能力。

The Theoretical Framework for Talent Development of Dual Degree of Accounting Discipline

As the accounting discipline becomes a hotspot of dual degree education at colleges and universities in recent years, problems such as identical development models and lack of scientific theoretical framework come up. Higher education institutions should aim at developing all-round talents in pursuit of constructivism concept. They should set up a curriculum system featuring diversified programs and theory and practice teaching. Meanwhile, they should create some systems covering dual degree education administration and faculty building and a framework of scientific talent development model. By doing so, they could enhance their capacity of developing dual degree talents of accounting majors.