试论会计紧缺人才培养实践与启示.docVIP

试论会计紧缺人才培养实践与启示 　　摘要： 面对会计国际化发展趋势，以及我国市场经济运行中诸多因素对会计带来的挑战，如何培养高素质、高层次的会计人才是高校会计教育教学目前面临主要问题。本文从提升会计人员职业判断能力入手就如何提升会计人员职业素养、教育教学理念和方式方法的转变做重点阐述。 　　Abstract： In the face of the accounting international development trend， and accounting challenges posed by many factors in Chinas market economy， how to cultivate high-quality， high-level accounting personnel is currently facing a major problem for university accounting education. Starting from improving accountancy professional judgment， this paper focuses on how to improve the accounting staff professionalism， education and teaching philosophy