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基于胜任力模型视角高职电算化会计实习研究

On Higher Vocational Computerized Accounting Internship Based on Analysis of Competency Model
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摘要 胜任力代表着严谨的工作态度与精湛工作技能,是一种职业性质的精神观念,更是每个从业人员应具备的行为表现,与人的价值取向及人生观念密不可分。随着会计国际化进程的推进,高职院校会计人才培养模式与社会需求脱节,导致会计人才岗位胜任力不足。本文借助胜任力理论基础,分析了高职电算化会计实习胜任力存在的问题,分别从提高实习管理团队素养、完善学生实习管理体系、提高职业素养、提升实践教学体系几个方面提出了高职电算化会计实习期管理的对策,从而为培养应用型会计专业人才提供可借鉴的建议。 Competency represents a rigorous work attitude and exquisite work skills, and it is the spirit of job nature, but also the behavior of which each employee should have, is closely connected with people's value and life concept. With the development of accounting internationalization, it leads to inadequate competency for accounting talent positions due to accountant talent training mode in Higher Vocational Colleges disconnected with social demand. This paper analyzes the problems of competence existing in High Vocational Computerized Accounting internship with the aid of competency theoretical basis, respectively from improving the internship management team ethic, perfecting students' internship management system, improving the professional quality, putting forward countermeasures for Higher Vocational Computerized Accounting internship management from several aspects of improving the practical teaching system, thus provides suggestions for reference to cultivate applied accounting professionals.
作者 王俊 WANG Jun(Ningbo Radio & TV University, Ningbo Zhejiang 315016)
出处 《宁波广播电视大学学报》 2018年第2期107-110,共4页 Journal of Ningbo Radio & TV University
基金 宁波电大教学改革项目"高职‘课证融通 双轨递进’会计人才模式的研究与实践"(课题编号:JG17-002)研究成果
关键词 胜任力 高职 电算化会计 实习管理 Competency Higher vocational Computerized accounting Internship management
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