会计教育与企业实际需求的匹配性研究 -会计学专业

摘要

随着经济全球化和信息技术的快速发展，企业对会计人才的需求日益多元化，而传统会计教育模式在培养目标、课程体系及教学方法等方面与企业实际需求之间存在显著差距。为解决这一问题，本研究以会计教育与企业需求的匹配性为核心，通过问卷调查、深度访谈及案例分析等多维度研究方法，系统探讨了当前会计教育存在的不足及其对企业运营的影响。研究选取了全国范围内150家大中型企业及30所高校作为样本，收集并分析了大量一手数据。结果表明，会计教育在实践能力培养、跨学科知识融合以及数字化技能训练等方面存在明显短板，难以满足企业在复杂商业环境下的综合需求。为此，本研究提出了一套基于“需求导向”的会计教育改革框架，强调通过校企合作、课程优化及师资队伍建设等方式提升教育与需求的契合度。创新点在于首次构建了会计教育匹配性评价指标体系，并结合大数据技术对匹配程度进行量化评估。此外，研究还揭示了不同行业背景下企业对会计人才差异化需求的特点，为精准化教育改革提供了理论依据。总体而言，本研究不仅为会计教育改革提供了具体路径，也为相关利益方协同促进人才培养质量提升奠定了基础，具有重要的学术价值和实践意义。

关键词：会计教育改革企业需求匹配实践能力培养

Abstract

With the rapid development of economic globalization and information technology, enterprises' demand for accounting talents has become increasingly diversified. However, there is a significant gap between the traditional accounting education model and the actual needs of enterprises in terms of training ob jectives, curriculum systems, and teaching methods. To address this issue, this study focuses on the alignment between accounting education and enterprise needs, systematically exploring the deficiencies in current accounting education and their impacts on business operations through multidimensional research methods such as questionnaires, in-depth interviews, and case analyses. A total of 150 large and medium-sized enterprises and 30 universities across the country were selected as samples, and a large amount of primary data was collected and analyzed. The results indicate that accounting education falls short in practical skills cultivation, interdisciplinary knowledge integration, and digital skills training, failing to meet enterprises' comprehensive requirements in complex business environments. In response, this study proposes a reform fr amework for accounting education based on "demand orientation," emphasizing the enhancement of alignment between education and enterprise needs through industry-university cooperation, curriculum optimization, and faculty team building. An innovation of this study lies in the first-time construction of an evaluation index system for the alignment of accounting education, combined with the use of big data technology for quantitative assessment of the degree of alignment. Furthermore, the study reveals the characteristics of differentiated demands for accounting talents by enterprises under different industry backgrounds, providing theoretical support for precise educational reform. Overall, this study not only offers specific pathways for accounting education reform but also lays a foundation for relevant stakeholders to collaboratively promote the improvement of talent cultivation quality, demonstrating significant academic value and practical implications.

Keyword:Accounting Education Reform Enterprise Demand Matching Practical Ability Cultivation

1绪论 1

1.1会计教育与企业需求匹配的研究背景 1

1.2研究会计教育与企业需求匹配的意义 1

1.3国内外研究现状分析 1

1.4本文研究方法与创新点 2

2会计教育的核心内容与企业需求的差异分析 2

2.1当前会计教育的主要内容概述 2

2.2企业对会计人才的实际需求特征 3

2.3教育内容与企业需求之间的主要差异 3

2.4差异形成的原因探讨 4

2.5缩小差异的潜在路径 4