西南石油大学学报(社会科学版) ›› 2023, Vol. 25 ›› Issue (4): 22-31.DOI: 10.11885/j.issn.1674-5094.2022.12.09.02

• 经济与管理 • 上一篇    下一篇

财务共享服务模式下管理会计人才培养路径探索

张蕊   

  1. 西南石油大学经济管理学院, 四川 成都 610500
  • 收稿日期:2022-12-09 发布日期:2023-07-13
  • 作者简介:张蕊(1985-),女(汉族),甘肃兰州人,副教授,博士,研究方向:管理会计、财务管理。
  • 基金资助:
    西南石油大学2021–2023年高等教育教学改革研究重点项目“‘大智移云’技术驱动下会计学人才培养模式研究”(X2021JGZDI037)。

Reform of Management Accounting Professional Training and Teaching Under the Mode of Financial Shared Service

ZHANG Rui   

  1. School of Economics and Management, Southwest Petroleum University, Chengdu Sichuan, 610500, China
  • Received:2022-12-09 Published:2023-07-13

摘要: 财务共享服务推动着核算型会计向管理会计、战略型会计转变,会计人员经历着从数量到质量、从单一到多样、从被动执行到主动参与的角色转变,会计专业人才培养也面临着重大挑战。当前,我国大部分高校的会计专业仍以培养核算型会计人才为主,没有独立的管理会计专业。高校应在“共享财务+业务财务+战略财务”模式的指导下,坚持学科交叉、业财融合的复合型管理会计人才培养理念,建立基于职业道德价值观、专业能力、行为能力和领导能力四要素的管理会计人才培养能力模型,将课程体系拓展至物流、资金流和信息流等环节,为企业和社会培养更多高层次管理会计人才。

关键词: 财务共享, 管理会计, 人才培养, 课程体系, 教学改革

Abstract: The application and development of financial shared services not only promote the transformation of accounting from financial accounting to management accounting and strategic accounting, but also bring challenges to the training of accounting professionals At present, accounting majors in most colleges and universities in China still focus on financial accounting training, and there is no independent management accounting major. Under the guidance of the model of “shared financial service + business finance + strategic finance”, colleges and universities should adhere to the concept of interdisciplinary and industry and finance integration management accounting talent training, and establish a management accounting talent training ability model based on professional ethics, professional ability, behavior ability and leadership ability, and expand the curriculum system to logistics, capital flow and information flow, so as to train more high-level management accounting talents for enterprises and society.

Key words: financial sharing, management accounting, talent training, curriculum system, teaching reform

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