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目前,会计已经进入信息化、智能化时代,传统大量的会计核算工作由计算机高效的完成,因此会计岗位也由传统的核算会计岗位向管理会计岗位转变,我国中小型企业亟需较多的管理会计人才而非核算会计人才。作为为国家培养、输送人才的职业院校,针对会计专业人才培养该如何及时应对社会这一紧缺的会计岗位需求,着实做到会计学生与企业管理会计员工的无缝对接,是所有职业院校会计专业人才培养面临的新问题、新挑战。笔者从职校会计专业人才培养的现状、亟待培养管理会计人才的紧迫性及培养社会所需的管理会计人才的对策三个方面做了初步探析。
At present, the accounting has entered the era of information and intelligence, the traditional large number of accounting work done efficiently by the computer, accounting positions from the traditional accounting accounting positions to managerial accounting changes in China’s small and medium enterprises urgently need more management Accounting personnel rather than accounting personnel. As a national vocational colleges for the training and delivery of personnel, for accounting professionals how to timely respond to the social needs of the shortage of accounting positions, and indeed accounting students and business management accounting staff seamless docking, all vocational colleges Accounting professionals face new problems and new challenges. The author makes a tentative analysis of the status quo of cultivating accounting professionals in vocational schools, the urgent need of cultivating management accounting talents and the measures to foster the management accounting talents needed by the society.