【摘要】 为了适应企业财务转型,促进财会人才培养模式由核算型向管理型转型,地方高校财会专业实验教学必须进行改革和创新。地方高校财会专业实验教学改革的路径有:确立培养管理型财会人才的实验教学目标;建立"三层三级"的实验教学体系;改革财会实验指导教师团队的培养体制机制;改革实验软件采购和开发体制机制。地方高校财会专业实验教学创新的路径有:对传统实验进行开放创新设计;以参加竞赛促进财会实验教学体制机制创新;开展跨专业综合实训,拓展管理型财会人才培养渠道和视野;通过多种形式的合作模式,在实务中培养管理型财会人才;积极申报教育部产学协同育人项目,和企业协同培育管理型财会人才;开展创新创业教育,为管理型会计人才成长奠定基础。更多还原

【Abstract】 In order to adapt to the enterprise financial transition and promote the transformation of culture modes of talents on finance and accounting from business accounting role to management decision role,the experimental teaching of finance and accounting in local colleges and universities should be reformed and innovated. The reform paths of experimental teaching of finance and accounting in local colleges and universities are to reform experimental teaching goals,to establish the goal of cultivating managed talents of finance and accounting,to perfect experimental teaching system and establish the experimental teaching system of " three layers three level",to reform culture mechanism of experimental teachers teams on finance and accounting, to reform system and mechanism of procurement and development of experimental software. The innovative paths to experimental teaching of finance and accounting in local colleges and universities contain redesigning the traditional experiment openly and innovatively; promoting the innovationof experimental teaching system of finance and accounting through participating in competitions; carrying out interdisciplinary comprehensive training and expanding culture channels and the view of managed talents of finance and accounting; Through cooperatively running a school in manifold models,cultivating managed talents of finance and accounting in practice course; actively applying for projects on cooperatively cultivating talents issued by the Ministry of Education and cooperatively cultivating talents with the help of enterprises,carry out education of innovation and entrepreneurship and laying the foundation for the development of managed talents of finance and accounting.更多还原