452023年/第15期/5月财务共享趋势下高校会计人才培养改革探究卢洁，赵景媛（遵义职业技术学院贵州遵义563000）摘要在市场经济和信息技术飞速发展的大数据时代，财务共享服务作为一种新型的财务管理模式，将企业内部的资源通过财务共享服务中心进行有效整合和共享，有利于将财务管理的职能从服务于企业管理向决策支持方面转变，能为企业的管理工作提供强大的支持，推动企业健康可持续发展。文章基于财务共享趋势，阐述了高校会计人才所需具备的新要求，分析了高校现行会计人才培养模式滞后的原因，并从三方面提出了改革策略：一是优化课程体系，强化专业课程；二是变革教学方式，强化师生互动；三是加强实践教学，强化培养方案，旨在推动高校会计专业教育的发展，促进会计专业学生适应财务共享趋势。关键词财务共享；管理会计；人才培养模式中图分类号：G642文献标识码：ADOI:10.16400/j.cnki.kjdk.2023.15.015ExploringtheReformofAccountingTalentTraininginUniversitiesundertheTrendofFinancialSharingLUJie,ZHAOJingyuan(ZunyiVocationalandTechnicalCollege,Zunyi,Guizhou563000)AbstractIntheeraofrapiddevelopmentofmarketeconomyandinformationtechnologyinbigdata,financialsharedservices,asanewfinancialmanagementmodel,effectivelyintegrateandshareinternalresourcesofenterprisesthroughfinancialsharedservicecenters,whichisconducivetotransformingthefunctionoffinancialmanagementfromservingenterprisemanagementtodecisionsupport,providingstrongsupportforenterprisemanagementwork,andpromotinghealthyandsustainabledevelopmentofenterprises.Basedonthetrendoffinancialsharing,thearticleelaboratesonthenewrequirementsthataccountingtalentsinuniversitiesneedtopossess,analyzesthereasonsforthelagofthecurrentaccountingtalenttrainingmodeinuniversities,andproposesreformstrategiesfromthreeaspects:firstly,optimizethecurriculumsystemandstrengthenprofessionalcourses;Thesecondistoreformteachingmethodsandstrengthenteacher-studentinteraction;Thethirdistostrengthenpracticalteachingandtrainingprograms,aimingtopromotethedevelopmentofaccountingeducationinuniversitiesandpromoteaccountingstudentstoadapttothetrendoffinancialsharing.Keywordsfinancialsharing;managementaccounting;talent...
