论文部分内容阅读
管理型财会人才是指掌握系统的财务会计理论和丰富的金融、管理知识,熟悉国际惯例,具有分析判断能力和战略思维的复合型财会专门人才。管理型财会人才的培养模式要求财会专业实验教学从原有的知识学习型实验,即验证性实验和核算型实验模式向能力提升型实验,即管理型实验模式和探索性实验模式转变。浙江工商大学财会实验分中心以软硬件建设为基础,从教学目标、教学内容、教学方法三个方面改革原有的财会专业实验教学体系,形成了以能力提升为导向,专业综合实验、专业课程课内实验和开放式实验三位一体的新型财会实验体系。
Management accounting talent refers to the system of financial accounting theory and rich financial, management knowledge, familiar with international practice, with the ability to analyze and judge the strategic thinking of complex financial professionals. The training mode of management accounting talents requires that the accounting experiment teaching should change from the original knowledge learning experiment, that is, the confirmatory experiment and the accounting experimental mode to the capability enhancing experiment, that is, the management experimental mode and the exploratory experimental mode. Based on the hardware and software construction, Zhejiang University of Finance and accounting Experimental Sub-center reforms the original experimental teaching system of accounting major from three aspects of teaching objectives, teaching contents and teaching methods, and forms a comprehensive teaching system based on ability upgrading, professional comprehensive experiment, In-class experiment and open experiment Trinity of the new accounting experiment system.