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一、引言我国《会计行业中长期人才发展规划(2010—2020年)》提出,到2020年会计人才资源总量增长40%、会计人员中受过高等教育的比例达到80%、高中初级会计人才比例为10∶40∶50的发展目标。作为培养应用型财会专业人才的高职院校,责无旁贷的应当承担起会计人才培养数量和质量的责任与义务。2010年9月,全国高等职业教育改革与发展工作会议提出以提高质量为核心,以四个“合作”①为主线,深化教育教学改革,推进体制机制创新,努力
I. Introduction China’s “Medium and Long-Term Talent Development Plan for the Accounting Industry (2010-2020)” proposes that by the year 2020, the total amount of accounting talent resources will increase by 40%, the proportion of accountants with higher education will reach 80%, and the proportion of junior accounting talents For the 10:40:50 development goals. As a vocational college that cultivates applied accounting professionals, it is duty-bound to assume the responsibility and obligation of the quantity and quality of accounting personnel training. In September 2010, the National Conference on the Reform and Development of Higher Vocational Education proposed that the core should be to improve quality, take the four “cooperation” as the main line, deepen the reform in education and teaching, and promote institutional innovation