基于中小企业需求的高职应用型管理会计人才培养体系探究  

Research on the Personnel Training System of Applied Management Accounting in Higher Vocational Colleges Based on the Needs of SMEs

作　　者：施秋霞[1] 

机构地区：[1]广东农工商职业技术学院财经系,广东广州510507

出　　处：《广东农工商职业技术学院学报》2017年第3期29-32,共4页Journal of Guangdong Agriculture Industry Business Polytechnic

摘　　要：随着管理会计实践的不断发展,中小企业对财务人员的素质要求从传统的核算型会计人才转变为应用型管理会计人才。该文调查珠江三角洲地区中小企业管理会计实践现状,厘清了中小企业财务岗位的需求变化,分析管理会计岗位的能力需求,为构建高职院校会计专业管理会计人才培养体系提出可行性建议。With the continuous development of management accounting practice, the quality of financial personnel of small and medium-sized enterprises is from traditional accounting personnel to applied management accounting personnel. This paper investigated the current practice of small and medium-sized enterprises management accounting based on the investigation of China Pearl River Delta region, clarity the changes of the needs in financial jobs of small and medium-sized enterprises, analysis the job demands of management accounting, make some feasible suggestions to personnel training system of management accounting in Higher Vocational colleges.

关 键 词：管理会计 中小企业 人才培养 

分 类 号：F23-4[经济管理—会计学]