会计继续教育的理论支撑及路径优化——以素质冰山理论为视角  

Theoretical Base and Path Optimization of Accounting Continuing Education Based upon Iceberg Model for Quality

作　　者：林文华 魏琛 LIN Wenhua;WEI Chen(Financial Department,Wuyi University,Wuyishan,Fujian 354300;School of Humanities and Teacher Education,Wuyi University,Wuyishan,Fujian 354300)

机构地区：[1]武夷学院财务处,福建武夷山354300 [2]武夷学院人文与教师教育学院,福建武夷山354300

出　　处：《武夷学院学报》2023年第11期94-99,共6页Journal of Wuyi University

基　　金：2022年度福建省教育会计学会研究课题(KJXH-B-2022-38);福建省教育科学“十四五”规划2023年度常规课题(FJJKBK23-164)。

摘　　要：会计继续教育日益受到业界重视,但仍存在培训目标与会计本体价值的实现相背离、培训内容和方式与显性能力提升相冲突、会计内在需求与隐性能力提升不均衡发展等矛盾。以“素质冰山模型”为理论支撑,尝试构建会计素质冰山模型,指出显性层与隐性层的交互转化关系,对标新时代、国家和新技术需求,厘清会计继续教育的本质诉求,培育人本效益和社会效益的培训目标,建立按需、分层培训机制,优化现有培训课程体系,提升会计培训的内生动力,为会计继续教育提供可能的借鉴路径和策略。The continuing education of accounting is drawing an increasing attention,but there are still contradictions between the training objectives and the realization of the value of the accounting ontology,the training contents and methods and the promotion of explicit capabilities,and the uneven development of the internal needs of accounting and the promotion of implicit capabilities.Under the guidance of New Liberal Arts,with the support of McClelland’s“Iceberg Model for Quality”,the article attempts to construct an iceberg model of accounting quality,pointing out the interactive transformation relationship between the explicit layer and the implicit layer,and clarify the essential demands of continuing accounting education in the new era,the country and the new technology needs,cultivate the training objectives of humanistic and social benefits,establish a training mechanism based on needs and levels,optimize the existing training curriculum system,enhance the endogenous power of accounting training,and provide possible reference paths and strategies for continuing accounting education.

关 键 词：会计继续教育 会计人才培养 素质冰山模型 

分 类 号：F233[经济管理—会计学]