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未来的高等教育要“以规模扩张为基本特征的外延式发展转变为提升质量为核心的内涵式发展。”而“提高人才培养质量是核心问题,人才培养质量是高等教育质量的第一体现,全面提高高等教育质量最根本的是提高人才,尤其是本科人才质量。”从全国会计专业的情况看,近千所普通高等学校,几乎家家有会计专业。面对限制规模与提升质量的人才培养要求,如何将自己的会计专业做好做大做强,是每个会计教育工作者必须面对的问题。而目前会计专业人才培养状况如何,在确定会计专业从外延到提升内涵式发展模式转变之前,需要有一个明确的认知。基于此,本文以东北和内蒙古地区25所高校会计专业人才培养方案为基础,对于会计专业人才培养目标、培养要求以及课程体系的设置状况进行了深入剖析。
The future of higher education to “the expansion of the basic characteristics of the scale of epitaxial development to enhance the quality of the core of the connotation of development. ” And “to improve the quality of personnel training is the core issue, the quality of personnel training is the quality of higher education To reflect and improve the quality of higher education in an all-round way is to improve the quality of personnel, especially the quality of undergraduate personnel. ”From the perspective of the national accounting profession, nearly 1,000 ordinary colleges and universities have almost every accounting profession. In the face of the requirement of talent cultivation to limit the scale and improve the quality, how to enlarge and strengthen one’s own accounting profession is a problem every accounting educator must face. However, at present, there is a need to have a clear understanding of the status of accounting professionals before they can determine the change of the accounting profession from the extension to the enhancement of the connotation-oriented development mode. Based on this, this paper, based on the accounting professional training programs of 25 colleges and universities in the Northeast and Inner Mongolia, analyzes in depth the training objectives, training requirements and the setting of the curriculum system.