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我国会计改革与发展“十二五”规划纲要提出了以会计职业胜任能力框架为指导,建立会计人才培养、选拔和评价体系。目前会计本科教学质量不能完全满足社会对会计人员职业胜任能力的需求,基于会计职业胜任能力的本科教学质量提升,需要深入探索会计职业胜任能力视角下的本科教学特点,增强会计人才培养规格的层次性,完善与培养会计职业胜任能力相适应的教师教学能力管理机制,完善本科教学质量报告制度。
Accounting Reform and Development in China “Twelfth Five-Year ” Plan put forward the accounting professional competence framework as a guide, the establishment of accounting personnel training, selection and evaluation system. At present, the quality of accounting undergraduate teaching can not fully meet the social demand for professional competence of accountants. Based on the improvement of undergraduate teaching qualifications of accounting occupational competence, it is necessary to explore in depth the undergraduate teaching characteristics from the perspective of accounting occupation competency and to enhance the level of accounting personnel training standards Improve and perfect the teaching ability management system that fits the professional competence of accounting profession and improve the undergraduate teaching quality reporting system.