企业借助高等院校的技术与人才优势,拓展在职财务人员的学术视野与理论根基,获取最新的专业发展资讯;高校通过企业管理的平台,培养学生的实际工作能力与职业管理素质,增加学生的就业能力与发展渠道。在我国管理会计体系建设整体推进过程中,人才建设是关键。但目前,我国的会计人员多从事财务会计工作,财务与业务协同融合的基础不扎实,缺少深入了解企业经营业务实质的动力与机会;会计人员的继续教育对实际工作的针对性、指导性不够,且管理会计人员基本长期工作在同一岗位或同一工作层次,视野不够开 Enterprises with the technical and personnel advantages of institutions of higher learning to expand the academic perspective of the in-service financial personnel and the theoretical foundation for access to the latest professional development information; colleges and universities through business management platform to cultivate students’ practical ability and professional management, increase students Employment capacity and development channels. In the overall progress of the construction of management accounting system in our country, talent building is the key. However, at present, accounting personnel in our country are mostly engaged in financial and accounting work. The basis for the synergy and integration of finance and business is not solid, and the motivation and opportunity for understanding the essence of business operations are not well understood. The continuing education of accountants is not pertinent to practical work, , And the management of accounting personnel basic long-term work in the same position or the same level of work, vision is not enough open