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由于国家对应用型高校的培养目标定位于“所培养的学生要实现生产、建设、管理、服务第一线需要的高等技术应用性专门人才”。这决定了应用型高校的学生培养应具有较强的应用性和实践性,培养过程应更贴近社会需要和企业生产、经营管理实际。就会计专业而言,笔者结合多年的企业财务高管和高校教学经历,认为重点应从教学优化上提高学生的就业技能,从而为社会谋取经济利益、创造社会财富。
As the national target for the training of applied colleges and universities is located in the “the students trained to achieve the production, construction, management, service needs advanced technical application expertise.” This determines the application of college students should have strong application and practical training, training process should be more close to the social needs and production, management and operation of the actual. As far as the accounting profession is concerned, combining the years of corporate finance executives and university teaching experiences, the author thinks that the emphasis should be on improving the employment skills of students from teaching optimization so as to seek economic benefits and create social wealth for the society.