业财融合趋势下高校管理会计人才培养的思考
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摘要
在我国经济转型的关键时期,大力推进管理会计发展是提高企业科学决策、高效运营和风险管控水平的重要途径,是企业获得竞争优势的有效手段,而业务与财务的有机融合是管理会计有效推行的前提。目前我国企业的业财融合程度不够充分,管理会计人才缺乏也是制约管理会计发展的一项重要因素。因此,高校作为人才培养的主要阵地,要从理念更新、课程设置、师资培养及教学模式等方面实现教学改革创新,以满足社会对业财融合趋势下管理会计人才的需求。
In the critical period of China's economic transformation,vigorously promoting management accounting in the companies is an important approach for their sound decision-making,efficient operation and risk management and control,and it is an effective means for the companies to obtain competitive advantages.The integrated finance business partnering is the premise for the effective promotion of management accounting.At present,the inadequate development of finance business partnering in the companies and the lack of management accounting talents pose important constraints on the development of management accounting.As a result,the universities,being the main places for talents cultivation,should take the initiatives to reform and innovate their teaching in the perspectives from idea renewal,curriculum arrangement,teacher training to teaching mode,in order to meet the social demands on management accounting talents.
In the critical period of China's economic transformation,vigorously promoting management accounting in the companies is an important approach for their sound decision-making,efficient operation and risk management and control,and it is an effective means for the companies to obtain competitive advantages.The integrated finance business partnering is the premise for the effective promotion of management accounting.At present,the inadequate development of finance business partnering in the companies and the lack of management accounting talents pose important constraints on the development of management accounting.As a result,the universities,being the main places for talents cultivation,should take the initiatives to reform and innovate their teaching in the perspectives from idea renewal,curriculum arrangement,teacher training to teaching mode,in order to meet the social demands on management accounting talents.
引文
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[2]中华人民共和国财政部.管理会计基本指引[EB/OL].[2019-01-02].http://www.mof.gov.cn/zhengwuxinxi/caizhengwengao/wg2016/wg201608/201612/t20161215_2483055.html.
[3]楼继伟.服务市场服务经济全面开创行业发展新局面[J].财务与会计,2014(4):4-6.
[4]中华人民共和国财政部.关于全面推进管理会计体系建设的指导意见[EB/OL].[2019-01-02].http://www.mof.gov.cn/zhengwuxinxi/caizhengxinwen/201411/t20141114_1158265.html.
[5]郭永清.中国企业业财融合问题研究[J].会计之友,2017(15):47-55.
[6]何玉润,李晓慧.我国高校会计人才培养模式研究——基于美国十所高校会计学教育的实地调研[J].会计研究,2013(4):26-31.
[7]杨瑞平,吴秋生,王晓亮.通识教育下的《中级财务会计》教学改革研究[J].财会月刊,2019(2):72-77.
[8]刘金彬,赵蓓,曹明才.以能力培养为导向的会计学专业人才培养体系探索与实践[J].财会月刊,2018(20):101-107.
[9]毛国育,李孟玫.基于云平台教学型虚拟会计实验室的应用探究[J].中国乡镇企业会计,2016(5):241-242.