摘要
所谓卓越便是超越平凡,对会计这个行业来说,平凡就是其自身水平只能满足现下的工作能力、工作范围,并不能形成强大的学习能力。学习力便是卓越和平凡的分水岭,会计人员拥有强大的学习力,便能借鉴国外会计先进经验,中外兼容,使自己拥有更强大的会计理论、职业素养,并形成创新思维,从国际化角度来扩宽财务管理视野。卓越会计人才培养,不仅要考虑学生自我学习力,还需基于政府、社会乃至于企业等需求导向,来分配和接收人才。
The so-called excellence is to go beyond ordinary. As for the accounting industry, the ordinary is about the fact that one's own level can only meet the current working ability, working scope, and can not form a strong learning ability. Therefore, learning ability is the watershed of excellence and ordinary. If accounting personnel have strong learning ability, they can learn from the advanced accounting experience in foreign countries, can develop the spirit of embracing Chinese and foreign advanced experience, can possess more powerful accounting theory and professional quality, can form innovative thinking, and can broaden the horizons of financial management from an international perspective. The cultivation of outstanding accounting talents should take into account students' self-learning ability, and allocate and receive talents based on the demand orientation of government, society and even enterprises.
引文
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