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目前的会计人才培养模式难以适应经济发展方式转变和企业转型升级对会计人才的素质要求。实施初中起点六年制会计专业应用型本科教育是非常必要而又切实可行的。从各地的实际情况出发,实施初中毕业生春季分流,合理设置课程教材,实行校企双导师制,科学开展学业评价,健全考试招生制度,鼓励条件成熟的地区先行试点,是实施初中起点六年制会计专业应用型本科教育的可行路径。
At present, the training mode of accountants can hardly meet the quality requirements of accounting talents due to the transformation of economic development mode and the transformation and upgrading of enterprises. It is very necessary and practicable to implement a six-year undergraduate accounting specialty undergraduate education. Starting from the actual conditions in various places, the implementation of junior high school graduates in spring shunting, the rational establishment of course materials, the implementation of school-enterprise dual tutorial system, scientific academic evaluation, improve the examination enrollment system, to encourage pre-qualified areas pilot, is the implementation of junior high school starting point for six years A Practical Path to Applied Undergraduate Education in Accounting.