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基于价值链的高校本科会计人才培养研究
引用本文:张晓芳.基于价值链的高校本科会计人才培养研究[J].山西财经大学学报(高等教育版),2010,13(2):29-32,39.
作者姓名:张晓芳
作者单位:西北民族大学管理学院,甘肃,兰州,730124
摘    要:经济全球化的发展以及社会对会计人才的高要求,使我国会计教育环境发生了巨大变化,高校作为专业人才的培养基地,其会计教育也面临着巨大冲击和挑战。因此,改革和创新教育模式,寻求一条适合国际化发展趋势的本科会计人才培养模式刻不容缓。本文主要基于价值链的视角,研究高校本科会计人才的培养目标、思路、途径和内容,以便为高校会计人才的培养提供一些建议。

关 键 词:价值链  会计教育  人才培养  价值最大化

Study of Talent Training of University's Undergraduate Accounting Based on the Value Chain
ZHANG Xiao-fang.Study of Talent Training of University's Undergraduate Accounting Based on the Value Chain[J].Journal of Shanxi University of Finance and Economics,2010,13(2):29-32,39.
Authors:ZHANG Xiao-fang
Institution:ZHANG Xiao-fang(College of Management,Northwest University for Nationalities,Lanzhou 730124,China)
Abstract:With the development of economic globalization as well as the community's high demand of personnel accounting,accounting education environment in China has undergone tremendous changes.As the training base for professionals,the accounting education also faces enormous challenges and profound impact.Therefore,reform and innovation in accounting education model,find a suitable mode for the development of international training is necessary.This paper from the perspective of the value chain,makes a research on colleges and universities undergraduate accounting talent training goals,ideas,approaches and content of accounting in order to offer some suggestions of the training of colleges and universities.
Keywords:value chain  accounting education  talent training  value maximization
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