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논문 기본 정보

자료유형
학술저널
저자정보
徐香兰 (中国 延边大学) 金春洙 (中国 吉林财经大学)
저널정보
한국국제회계학회 국제회계연구 국제회계연구 제77집
발행연도
2018.2
수록면
139 - 155 (17page)

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초록· 키워드

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The structural contradiction of the mismatch between the supply and demand of the labor force is becoming more and more prominent with the alter of economic growth mode and adjustments of industrial structure, the coexistence of “difficult employment” and “difficult recruitment” is becoming more extinct. Under the circumstance that the quality of accountants trained in higher vocational colleges is difficult to meet the needs of society, the training of students" application ability shall be taken as the main line to realize the zero distance abutment between teaching process and professional post, to transform to “dual system” teaching mode from teaching concept, means, content and resources. “Dual system” is the vocational education accomplished by the school and enterprise together. The students in school accept knowledge of professional basic theory through class teaching and related practice course; Outside school students are trained in the real production environment to solve the problem of “how to do”. Empirical method is adopted in this paper, countermeasures and suggestions on the “dual system” talent training mode for promoting school-enterprise cooperation are put forward on the basis of analyzing the existing problems in the training process of accountants in higher vocational colleges. “Dual system” accounting talent training mode in higher vocational colleges is the internal requirements of enterprises to obtain high-skilled managers, and an effective way to improve the quality of skill-oriented accountants to solve the problem of “difficult employment” in higher vocational colleges.

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〈摘要〉
〈Abstract〉
Ⅰ. 序论
Ⅱ. 理论背景
Ⅲ. 实证研究
Ⅳ. 高职会计人才培养中存在的问题
Ⅴ. 推进高职“双元制”会计人才培养模式的对策建议
Ⅵ. 结论
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