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目前我国会计人员社会责任感缺失的情况比较严重,我们认为会计人员社会责任感的培养应该立足于会计专业学生社会责任感的培养,高等会计教育的目标应该将社会责任感培养与会计专业能力培养有机结合起来,如何培养具有“社会责任理念”的会计专业人才,是会计教育必须思考和正视的问题。由此,我们以“社会责任理念”为导向,提出了“1个”培养目标,“4项”能力课程模块和“3项”实践环节等的会计本科理论课程体系与实践教学模式。
At present, the lack of social responsibility of accounting staff in our country is quite serious. We think that the cultivation of social responsibility of accountants should be based on the cultivation of social responsibility of accounting major students. The goal of higher accounting education should organically combine the cultivation of social responsibility and the cultivation of accounting professional competence, How to cultivate accounting professionals with “social responsibility concept” is a problem that accounting education must think and face. Therefore, based on the concept of “social responsibility”, we put forward the “Bachelor of Accounting” course of “1”, “4” and “3” System and practice teaching mode.