企业类全国会计领军(后备)人才培养项目效果研究——基于问卷调查的分析与建议  

Study on the Effect of National Accounting Leaders (Candidates) Training Programme for Enterprise——Analysis and Suggestions Based on the Questionnaire

作　　者：欧阳宗书[1,2] 郭永清[1,2] 万文翔[1,2] 尹成彦[1,2] 邱铁[1,2] 

机构地区：[1]财政部会计司,100820 [2]上海国家会计学院,201702

出　　处：《会计研究》2013年第1期4-12,95,共9页Accounting Research

摘　　要：2005年12月财政部启动全国会计领军(后备)人才培养工程。全国会计领军(后备)人才培养工程从启动至今一直受到社会各界的广泛关注。7年来项目效果如何,是值得研究的重要课题。我们基于对企业类全国会计领军(后备)人才培养项目学员的问卷调查,进行了项目效果的跟踪研究。研究结果表明:企业类全国会计领军(后备)人才培养项目达到了预期效果,培养和造就了一批精通业务、善于管理、熟悉国际惯例、具有国际视野和战略思维的高素质、复合型会计人才,并且发挥了会计领军人才在强化会计职能、宣传会计政策、组织继续教育、研究实务问题等方面的组织推动和辐射作用。同时,本文根据问卷调查针对企业类全国会计领军(后备)人才培养项目需要进一步改进的地方,提出了一些改进建议。Ministry of Finance started National Accounting Leaders (Candidates) Training Programme at December, 2005. It is an important research issue how the training programme effect is in the past seven years. We made a survey on the effect by the form of a questionnaire to the Enterprise Accounting Leaders Candidates. The results of the study show that the programme has reached its anticipated effect. The programme has trained and brought up a group of high quality and composite accounting talents who are proficient in business, good at management, familiar with international practice, and provided with international vision and strategic thinking. The programme also plays organization function and radiation effects of the leading accounting talents in strengthening accounting function, promoting the accounting policy, organizing the accounting continuing education, researching practice problems, and so on. Finally, we put forward some suggestions for improvement according to the survey.

关 键 词：会计领军 培养项目 效果 

分 类 号：F233[经济管理—会计学]