会计人才培养与社会现实需求——基于实习情况的问卷调查  

Accounting Talent Training and Market Demand:A Survey of Exercitation

作　　者：蒋基路[1] 

机构地区：[1]广东外语外贸大学,广州510025

出　　处：《广东外语外贸大学学报》2011年第5期100-103,112,共5页Journal of Guangdong University of Foreign Studies

基　　金：广东外语外贸大学2009年校教研项目;2009年度全英教学团队项目的资助

摘　　要：本文研究高等学校会计专业本科毕业生素质,社会对会计人才的现实需求,以及二者之间存在的差距。问卷调查表明,毕业生的实习单位高度集中于会计师事务所,主要从事初级审计工作,学历教育和课程成绩依然是用人单位招聘的首要考虑因素。针对调查结果所揭示的人才素质与社会需求差距,提出了高校会计专业教育改进的策略:培养学生的责任意识以及人际交往能力;强化实验教学和社会实践以提高学生的职业判断能力、信息分析能力以及沟通应变能力;引导学生对专业课程自主学习以加强对知识的理解、掌握和运用。This paper is based on a survey of exercitation of the 2007 graduates majoring in accounting. We study accounting graduates＇ ability, market demand for accountants and the gap between the two. Our survey indicates that the exercitation is conducted largely in accounting firms and such practice is elementary auditing. The most important factors for employment are major degree and course achievements. According to the gap between graduates＇ ability and social demand, college education can improve in the following aspects： 1） developing students＇ responsibility and communicative ability, 2） enhancing practical education to increase their ability to make professional judgment and do informational analysis, and 3） inducting their self-study of major courses to master and use knowledge better.

关 键 词：人才培养 市场需求 问卷调查 

分 类 号：G642.0[文化科学—高等教育学]