高校会计专业“人才会计”思想的落实  

Implementation of “Talents in Accounting” for Accounting Teaching in Universities

作　　者：李秀英[1] 

机构地区：[1]山西大同大学商学院,山西大同037009

出　　处：《山西大同大学学报（社会科学版）》2012年第5期92-94,共3页Journal of Shanxi Datong University(Social Science Edition)

基　　金：山西大同大学教育教学研究重点项目;同大教学(2011)4号

摘　　要：在硬软件投资的基础上,如何培养能够适应全球信息化的会计人才已成为国内高校会计专业不可避免的问题。基于目前会计专业存在着职业道德教育缺乏、学生信息素养水平低等问题,高校应进行职业道德教育、职业规划教育、信息素养教育并应用UBSE(虚拟商业社会环境)培养学生实际动手做账能力,落实"人才会计"思想,实现会计人才的职业化与国际化。In the basis of the hardware and software investment,how to train accounting personnel adapt to the global information technology has become the inevitable question of university accounting profession.Starting from the thought of ＂talent aeeounting＂whieh is put forwarded by Xulum Pan, apply the unique combination of talent ideas and accounting.Elaborate that in the precondition of lacking of the professional ethics education in the accounting professionand low level of students＂ information literacy, how to put the professional ethics education into practice and how the application of UBSE（virtual business community environment） can influnee student＂ actual hands-account eapaability to implement the idea of ＂talent aeeounting＂.And as a result, to achieve the specialization and internationalization of accounting personnel.

关 键 词：会计专业 人才会计 职业教育 

分 类 号：G643.2[文化科学—高等教育学]