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根据国家教委颁布的普通高等学校专业目录,会计专业本科统一称之为“会计学专业”。关于会计学专业的培养目标,几年来一些大学的招生简章,都是随着形势的变化在“高级会计人才”前冠以若干修饰词。如:能设计和操作电子计算机会计系统的“电算型”高级会计人才;既懂会计,又懂管理的“管理型”高级会计人才;“外向型”的高级会计人才等,也就是说,前后不过五、六年时间,对高级会计人才提出了要从单纯型——电算型——管理型——外向型转变。我认为,培养某某型高级会计人才的说法有下列不妥之处: 一、培养目标表述不
According to the Catalog of Ordinary Colleges and Universities promulgated by the State Education Commission, the undergraduate accounting profession calls it a “major in accounting.” With regard to the training objectives of accounting major, the enrollment brochures of some universities over the past few years are all subject to certain qualifiers in front of “senior accountants” as the situation changes. Such as: to design and operation of electronic computer accounting system, “computer” senior accountants; not only understand the accounting, but also understand the management of “management” senior accounting talent; “extroverted” senior accounting personnel, etc., that is, But before and after but five or six years, the senior accounting personnel proposed from the simple type - computing type - management type - outward transformation. In my opinion, the training of certain senior accounting personnel have the following inappropriate comments: First, the training objectives not