基于CMA认证的财务管理专业人才培养模式研究  

Research on the Training Model of Financial Management Professionals Based on CMA Certification

作　　者：王谦[1] 李响[1] 刘丽[1] WANG Qian;LI Xiang;LIU Li(School of Business Administration,University of Science and Technology,Anshan,Liaoning 114051,China)

机构地区：[1]辽宁科技大学工商管理学院,辽宁鞍山114000

出　　处：《教育教学论坛》2020年第53期333-335,共3页Education And Teaching Forum

基　　金：2018年度辽宁省普通高等教育本科教学改革研究一般项目“基于OBE理念的财务管理专业人才培养模式研究与实践”(辽教函〔2018〕471号);2020年辽宁科技大学教学改革研究项目“新文科背景下‘跨界融合’财务管理专业人才培养模式研究与实践”(XJGBZ202007);2020年辽宁科技大学教学改革研究项目“基于OBE理念的《中级财务会计》线上线下混合课程建设”(XJGXX202009)。

摘　　要：高等教育是财务管理专业人才培养的重要基地,面临着提高人才质量和转型培养的严峻挑战。如何调整财务管理专业人才培养模式,使其更能适应社会、经济、文化的全面发展,是各高校财务管理专业建设急需解决的问题。该文基于财务管理专业本科人才培养与CMA认证资格嵌入的角度,在审视财务管理专业人才传统培养模式现状的基础上,对人才培养模式进行探讨,提出基于CMA认证的财务管理人才培养模式的改革内容及实现途径,以期运用CMA在管理会计人才培养上的经验和资源,从教学方法、教学手段、教学模式、实践环节等多方面进行改革,完善财务管理专业人才培养模式。Higher education is an important base for the cultivation of financial management professionals,which is faced with severe challenges of improving the quality of talents and transforming the cultivation of talents.How to adjust the training model of financial management professionals to make them better adapt to the overall development of society,economy and culture is an urgent problem to be solved in the construction of financial management majors in colleges and universities.From the perspective of undergraduate talent training in financial management and the embedded CMA certification qualification,this article discusses the talent training model based on the current status of the traditional training model of financial management professionals,and proposes the reform content and implementation method of the financial management talent training model based on CMA certification.It is expected to use CMA's experience and resources in the training of management accounting talents to reform teaching methods,teaching means,teaching models,and practical links in order to improve the training model of financial management professionals.

关 键 词：CMA 财务管理 培养模式 

分 类 号：G642.0[文化科学—高等教育学]