本科层次卓越会计人才培养标准研究与设计  

Research and Design of the Outstanding Accounting Professional Cultivation Norm at the Level of Undergraduate

作　　者：王庆石[1] 刘伟[2] 孙宗扬[3] 吴宝峰[3] 

机构地区：[1]东北财经大学国际商学院 [2]东北财经大学管理科学与工程学院 [3]东北财经大学数学与数量经济学院

出　　处：《教育研究》2013年第1期97-100,共4页Educational Research

基　　金：教育部人文社会科学规划基金项目"中国大学国际化商务人才素质培养研究"(项目编号:11YJA880102);全国教育科学"十二五"规划教育部重点项目"中国大学创新创业教育现状调查及方案设计"(项目编号:DIA110283)的研究成果

摘　　要：卓越人才培养计划是高等院校改变传统人才培养模式,面向社会培养符合需求的高层次人才的重要举措。本科层次卓越会计人才的基本素质包括责任感、创新性、应用性和国际化四个方面。本科层次单越会计人才培养标准应包括人才素质标准和职业技能标准。其中,人才素质标准包括职业道德与社会责任感、个人特质及基本技能三个方面,职业技能标准包括公司治理、战略及风险管理,税收筹划等方面。The outstanding talent cultivation plan is the important measure for the colleges and universities to change the traditional talent cultivation mode, and cultivate the higher-level talents according to the requirements facing to the society. The basic qualities of the outstanding accounting professional at the level of undergraduate include sense of responsibility, innovation, applicability and internationalization. The outstanding accounting professional cultivation norm at the level of undergraduate should include talent quality and vocational skill. The norm of talent quality includes professional morality and social responsibility, individual characteristics and fundamental skill, the norm of vocational skill includes corporate governance, strategy and risk management, revenue design, etc.

关 键 词：卓越人才 会计专业 培养标准 

分 类 号：F230-4[经济管理—会计学]