智能财务时代下会计人才核心素养培养研究——拾忆潘序伦会计思想  

Research on the Core Literacy of Accounting Talents in the Age of Intelligent Finance:Recollecting Pan Xu lun's Accounting Thoughts

作　　者：李兴尧 王一舒 陈浩天 李萌双 LI Xing-yao;WANG Yi-shu;CHEN Hao-tian;LI Meng-shuang(Business School,Changzhou University,Changzhou,Jiangsu 213164,China;Business School,Changshu Institute of Technology,Changshu,Jiangsu 215500,China)

机构地区：[1]常州大学商学院,江苏常州213164 [2]常熟理工学院商学院,江苏常熟215500

出　　处：《教育教学论坛》2020年第53期119-121,共3页Education And Teaching Forum

基　　金：2019年度江苏省高等教育教改研究课题“发展学生核心素养的‘体验内化式’创新创业通识课程构建与探索”(2019JSJG627)。

摘　　要：智能财务时代下,国家对社会急需的高端会计人才在道德素养、创新能力、管理思想、国际视野方面都提出了较高要求。与此同时,为顺应时代的发展变化,《中国学生发展核心素养》发布,回答了新时代究竟培养什么样的人的问题。该文针对我国会计人才培养的现状和存在的问题,紧扣社会需求,学习《中国学生发展核心素养》精神,拾忆并研究会计之父潘序伦先生的思想,并通过继承并创新潘序伦思想,使其能与时代特征相结合,为会计人才核心素养的研究提供有益借鉴。In the era of intelligent finance,the country has put forward higher requirements for the high-end accounting talents urgently needed by the society in terms of moral quality,innovation ability,management thinking,and international perspective.At the same time,in order to adapt to the development of the times,"Chinese Students'Development Core Literacy"was released,answering the question of what kind of people to train in the new era.This paper focuses on the current situation and existing problems of accounting talent training,closely follows the needs of society,learns the spirit of"Chinese Students'Development Core Literacy"and recollects the thoughts of Mr.Pan Xülun,father of accounting.Inheriting and innovating Pan Xülun's thought combined with the characteristics of the times will provide a useful reference for the research on the core literacy of accounting talents.

关 键 词：潘序伦思想 人才培养 核心素养 

分 类 号：F230-4[经济管理—会计学] G642.0[经济管理—国民经济]