我国会计灵商教育初探  

Exploration on Accounting Education of Spiritual Quotient in China

作　　者：吴艾莉[1] 王开田[1] 

机构地区：[1]南京财经大学会计学院,210023

出　　处：《会计研究》2014年第10期89-95,97,共7页Accounting Research

基　　金：江苏省社科基金青年项目(13EYC019);江苏省高校哲社基金(2013SJD630019);江苏高校优势学科建设工程项目(PAPD);江苏高校哲学社会科学优秀创新团队建设项目资助

摘　　要：当代社会充满了不确定性,也充满了机遇和挑战,对人才提出了更高的要求。当代会计人不仅要具备较高的智商和情商,还需具备较高的灵商,审时度势,灵活权变,才能适应社会与经济的高速发展,成为合格的高素质新型人才。本文在对灵商及会计灵商进行界定分析的基础上,对实施会计灵商的迫切性进行探讨,并从教育目标、知识体系、培养方式等方面对会计灵商教育实施展开探索,以求对开启我国的会计灵商教育有所裨益。Contemporary society is full of uncertainty,also full of opportunities and challenges,which raises higher requirements for talent. Contemporary accountants not only should have high intelligence quotient and emotional quotient,but also have high spiritual quotient. It has great need for accountants to observe the situation and flexible contingency in order to adapt to the rapid social and economic development,so as to become a new qualified high-quality talent. Based on the definition and analysis of spiritual quotient and accounting spiritual quotient,this paper explores the urgency of carrying out accounting spiritual quotient. And it also explores the implementation of accounting education of spiritual quotient from the aspect of educational goals,knowledge systems and training methods,in order to benefit our accounting education of spiritual quotient.

关 键 词：灵商 会计灵商 灵商教育 会计教育 

分 类 号：G642[文化科学—高等教育学] F233-4[文化科学—教育学]