融合闽商文化提升地方应用型本科高校财会类专业学生职业素养研究  

An Investigation into Enhancing Professional Qualities of Accountancy Students in Applied Undergraduate Colleges Through the Fusion of Minnan Business Culture

作　　者：毛茂山 MAO Maoshan(School of Finance and Accounting,Fujian Business university,Fuzhou,Fujian 350001)

机构地区：[1]福建商学院财务与会计学院,福建福州350001

出　　处：《武夷学院学报》2025年第1期96-102,共7页Journal of Wuyi University

基　　金：福建省高校思想政治工作质量提升综合改革与精品建设项目(闽委教思[2023]25号);福建商学院2023年度校级思想政治工作质量提升综合改革与精品建设项目(2023SYSZ06)。

摘　　要：融合闽商文化提升地方应用型本科高校财会类专业学生职业素养既具可行性也具独特价值和重要意义。通过分析当前融合闽商文化提升地方应用型本科高校财会类专业学生职业素养教育面临的现实挑战,旨在探索应对策略与路径。通过激发学生的创新潜能、锤炼坚韧品质、强化诚信操守、培育跨文化素养并深化责任意识,全面提升财会类专业学生的职业素养。不仅为地方应用型本科高校财会类专业教育提供新的思路与实践参考,也为闽商文化的传承与发展赋予新的时代意义。Integrating Fujian business culture to enhance the professional competence of finance and accounting majors in local applied undergraduate universities is both feasible and of unique value and significance.This article focuses on analyzing the current challenges faced by integrating Fujian business culture to enhance the professional competence education of finance and accounting majors in local applied undergraduate universities,with the aim of exploring coping strategies and paths.By stimulating students’innovative potential,honing their resilience,strengthening their integrity,cultivating cross-cultural literacy,and deepening their sense of responsibility,we aim to comprehensively enhance the professional competence of students majoring in finance and accounting.This study not only provides new ideas and practical references for the education of finance and accounting majors in local applied undergraduate universities,but also endows new era significance for the inheritance and development of Fujian commercial culture.

关 键 词：闽商文化 财会类专业学生 职业素养 高校融合教育 实践与探索 

分 类 号：F230-4[经济管理—会计学] G712[经济管理—国民经济]