《会计学》特色专业建设过程中存在的问题和对策

摘 要：该文以东莞理工学院的会计卓越班作为研究对象，对东莞理工学院的会计学特色专业的建设进行研究和分析，找出当前东莞理工学院会计学特色专业建设所存在的问题：自身的特色定位不明确且不断改变，缺乏适合自身定位的核心理念;理论课程设置缺乏特色，课程设置不能支撑其培养目标;在实践课程方面，没有设置财务大数据和智能化会计课程，实践教学过程难以控制及效果不理想，等等。并针对以上问题提出：明确自身定位和发展方向，确定会计学专业建设理念和特色;完整开设CPA理论课程，开设与工科相融合的交叉理论课程;学校应增加对会计专业的资源投入，开设财务大数据和智能化会计实践课程，创新实践教学形式等建议。希望能够为东莞理工学院和其它地方工科院校会计学特色专业建设提供一些参考借鉴作用。

关键词：地方工科院校  东莞理工学院  会计学专业  会计卓越班  特色专业

中图分类号：F230-4;G642.3文献标识码：A      文章编号：1672-3791（2021）11（a）-0000-00

Problems and Countermeasures in the Construction of Characteristic Specialty of Accounting

-- Taking the Accounting Excellence Class of Dongguan Institute of Technology as an Example

ZHOU Runshu

（School of Business Administration，Dongguan University of Technology，Dongguan，Guangdong Province，523106 China）

Abstract： Taking the Accounting Excellency Class of Dongguan Institute of Technology as the research object， this paper studies and analyzes the construction of accounting characteristic specialty of Dongguan Institute of Technology（DGIT）， and finds out the problems existing in the construction of accounting characteristic specialty of DGIT： its own characteristic positioning is not clear but various from time to time. It lacks the conceptual core suitable for its own positioning. The theoretical curriculum lack characteristics， can not support its training objectives. In terms of practical courses， there are no financial big-data and intelligent accounting courses， and the practical teaching process is difficult to control whereas the effect is not ideal. In view of the above problems， this paper puts forward： clarify its own positioning and development direction， and determine the construction concept and characteristics of accounting specialty; Complete CPA theory courses and cross-theory courses integrated with engineering. The school should increase the resource investment in accounting， set up financial big-data and intelligent accounting practice courses， and innovate practical teaching norms. Hope this paper can provide some reference for the construction of Accounting Specialty in DGIT and other local engineering colleges. and universities

Key Words： Engineering colleges; Engineering universities; Dongguan Institute of technology; DGIT; Accounting major; Accounting excellency class; Characteristic Specialty

東莞理工学院创立的会计卓越班是进行会计学特色专业建设的集中体现和代表。该文将集中对其会计卓越班的特色专业建设进行分析。

1 文献回顾

方光正等研究者提出本科会计学专业品牌建设实施“行业+企业+专业”的会计学专业培养方案动态调整模式、推行“专业能力培养+创新创业能力培养”的教学模式等具体举措[1]。刘建胜研究者提出了工科院校的一流会计本科专业建设要注重质量提升和突出特色发展[2]。……