摘要
随着中国经济转型和产业调整、互联网技术的发展和数字经济时代的到来,传统的财务会计已不能满足企业发展的需要,企业对管理会计人才的知识、能力和综合素质的要求越来越高。但是,现阶段中国高校培养的管理会计人才与企业需要的管理会计人才之间还存在较大差异。本文对比高校管理会计教学模式与企业对管理会计人才的需求,分析二者之间的差异,针对性提出相应的解决措施,以期协同推动管理会计人才的培养,对企业创新服务、价值创造有一定的现实意义。
With economic transformation and industrial adjust-ment,the development of Internet technology,and the advent of the digital economy era in China,traditional financial accounting can no longer meet the needs of corporate development,and the requirements for the knowledge,ability and comprehensive qual-ity of management accounting talents are increasing.However,at this stage,there is still a big difference between the management accounting talents cultivated by Chinese universities and the management accounting talents needed by enterprises.Compar-ing the teaching model of management accounting in colleges and universities with the demand for management accounting talents in enterprises,and analyzing the difference between the two,this paper proposes corresponding solutions to promote the cultivation of management accounting talents in a coordinated manner,which will have a certain effect on corporate innovation services and value creation.
作者
柏思萍
戴宝玉
唐立敏
Bai Siping;Dai Baoyu;Tang Limin
出处
《科教文汇》
2019年第36期128-130,共3页
Journal of Science and Education
基金
广西财经学院学位与研究生教改及学科建设课题项目“基于三业模式下的跨校企业MPACC管理会计理论与实务课程建设研究”(XKYJ201607)的阶段性成果之一
关键词
管理会计人才
人才定位
产学研协同
management accounting talents
talent orientation
production-study-research collaboration
