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依据经济学的基本理论,服务业提供的产品是人的活劳动的直接凝聚,与服务提供者的素质密切相关,而注册会计师行业是以人为本的高智力、密集型的特殊服务性行业,所提供的审计、监督、咨询等服务更是凝聚高智力资本的一种产品,因此,其产品质量的提高最终可归结到注册会计师人才素质的提高。本文按照中注协《关于加强行业人才培养工作的指导意见》精神、借鉴西方国家的成功经验,提出以“目标设计为动力、知识结构设计为基础,采用科学的培养方法,依托行之有效的实现途径”这样一种全程优化我国注册会计师的人才培养模式。
According to the basic theory of economics, the products provided by the service industry are the direct cohesion of the living activities of people and are closely related to the quality of the service providers. The CPA industry is a people-oriented high-intelligence and intensive special service industry. Audit, supervision, consulting and other services is a product of high intelligence capital. Therefore, the improvement of product quality can be attributed to the improvement of CPA personnel quality. In accordance with the spirit of “A Guide for Strengthening Talents Cultivation in Industry” and referring to the successful experiences of western countries, this paper proposes that based on the “target design” as the driving force and the design of knowledge structure, adopting scientific training methods and relying on effective measures Way to achieve "such a full optimization of certified public accountants in China’s personnel training mode.