中国高等工科院校会计硕士专业人才培养调查——来自于实务界的态度

【摘要】 该文采用问卷调查法了解社会各界对沈阳工业大学会计硕士培养方案的看法，以评估该方案适应性。研究结果显示，大部分调查对象认为培养目标适应社会需求，基本素质和能力中学习能力和实践能力最为重要。财务报表分析、企业税务筹划、会计综合案例等选修课程重要性评价较高，对大数据财务分析与决策、智能管理会计等体现新技术相关课程也给予高度重视，对体现工科特色的现代制造业概论等课程重要性得分排名靠后，但也介于非常重要和较重要之间。研究结果为同类工科院校会计硕士培养方案制定提供参考。更多还原

【Abstract】 In order to evaluate the adaptability and practicability of the master of accounting training program in Shenyang University of Technology, this paper uses questionnaire survey to understand the views of all sectors of society. The results show that most of the respondents believe that the training objectives meet the needs of society, and learning ability and practical ability are the most important among the basic qualities and abilities. Elective courses such as financial statement analysis,corporate tax planning, and comprehensive accounting cases are highly valued, and courses related to big data financial analysis and decision-making, intelligent management accounting, which embody new technologies, are also highly valued. The importance scores of courses such as introduction to modern manufacturing industry, which embody engineering characteristics, rank lower,but they are also between very important and more important. The results of the questionnaire survey provide reference for the formulation of the training scheme of accounting master in similar engineering colleges.更多还原