基于SECI模型的新时代高素质会计人才培养路径研究  

A Research on the Training Path of High-quality Accounting Talents in the New Era Based on SECI Model

作　　者：邱爽[1] 潘伟 QIU Shuang;PAN Wei(Business School,China West Normal University,Nanchong 637009,China)

机构地区：[1]西华师范大学商学院,四川南充637009

出　　处：《河北工程大学学报（社会科学版）》2022年第2期116-123,共8页Journal of Hebei University of Engineering(Social Science Edition)

基　　金：国家社科基金一般项目(编号:13BJL010);四川省教育发展中心重点项目(编号:CJF20007);四川省科技厅软科学项目(编号:2021JDR0074);四川县域经济发展研究中心一般项目(编号:xy2020072)。

摘　　要：高素质会计人才是新时代背景下实现会计强国目标的重要人才支撑,为进一步优化我国会计人才队伍结构,培养以政治素养为基点、以国际化能力为导向、以复合能力为目标、以大数据能力为依托、以创新能力为核心的高素质会计人才。文章通过分析新时代高素质会计人才的新内涵,运用SECI模型,通过协同培养、分段贯通、学科融合和项目驱动,构建出新时代高素质会计人才的培养路径。Cultivating high-quality accounting talents will provide powerful support for building China’s strength in acounting talent pool under the background of new era.In this sense,high-quality accounting professionals with allround talent are ought to be cultivated to promote the further optimization of China’s accounting-talent structure,thereby taking high political quality as the key point,international ability as the orientation,compound capabilities as the goal,big-data skills as the key requirement,and innovative ability as the core.Accordingly,this paper analyzes the new connotation of high-quality accounting talents in the new era,and uses SECI model to construct the cultivating path of high-quality accounting talents in the new era through collaborative training,segmented mastery,discipline integration,and project motivation.

关 键 词：SECI模型 高素质会计 人才培养 

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