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我国财务管理人员培养模式研究
【作者】 陈杰;
【导师】 杨世忠;
【作者基本信息】 首都经济贸易大学 , 会计学, 2004, 硕士
【摘要】 自20世纪以来,随着我国加入WTO,西方理财观念在理论界与实务界得到广泛的理解与运用,我国建立了现代企业制度,公司法人治理结构不断完善,企业财务管理职能机构的职责分工已经相应明确,财务管理人员及其活动的作用日益提升。世界范围内的经济全球化及经济金融化进程不断加速,金融市场、经济结构以及法规财税等经营环境的变化对企业的财务活动产生了深远的影响,企业财务管理发展必然面临全面提升财务管理层次的新趋势。 这些因素必将导致对企业财务管理人员需求量不断增加和需求重心的逐步上移,即对财务管理人员的素质和技术要求越来越高,而我国目前财务人员知识水平结构可谓参差不齐,现有的财务管理人员培养模式在发展中逐渐显露出其弊端,如学历教育中培养目标不明晰、课程体系设置不合理;专业性的执业资格教育体系不完善;缺乏相应的专业技术资格教育等,亟需创新与变革,因而对财务管理人员培养模式的探索也就成为一个具有研究价值的课题。 “十年之计,莫如树木;终身之计,莫如树人。”(《管子·权修》)人才的教育与培养是决定一个国家是否得以实现可持续发展的关键之所在,因而对人才培养模式的研究一直受到国内外教育界学者的关注。国内外学者提出了许多关于人才培养模式的思想和理论,而对财务管理人员的培养模式这一专业领域却鲜有涉足。笔者认为,可以用教育系统化思想来发展财务人员培养模式,在人才培养模式中教育系统化思想主要体现为结构最优化和培养目标明细化,并提出了整合教育优势的财务人员培养模式。 本文阐述了财务管理人员应具备的知识结构框架体系和能力要求,结合国外财务管理人才教育培养模式,分析我国财务人才培养模式的发展现状、目标定位原则与要求,提出从学历教育和后续教育整体性出发,构建我国财务管理人才培养模式。
【Abstract】 The development of economic globalization has speed up gradually within the whole world since the 20th century. The variation of financial markets, economic structure and taxation laws has such profound and deep impacts on the companies’ financial activities that the financial management confronts a brand-new tendency, which calls for upgrading it.These factors lead to the requirement of higher quality of financial staff’ knowledge and techniques. However, the knowledge structure of financial staff in our country cannot meet the need for the present. As a result, the weakness of training module of financial staff has brought out in the process, such as the unclear of training goal, the unreasonable of subject system, and the lack of professional qualification training and corresponding technical training, etc. So the research on the training module of financial staff becomes a well worthy subject.The sustainable, stable and rapid development of a country depends largely on the teaching and training of her human resources. Therefore the research on the training module of human resources has always been on the focus of more and more researchers in the teaching field. Many theories about it have been brought up, while there are few about the training module about the financial staff, which should have been given more attention.The author thinks that it is of great necessity that the research on the training module about the financial staff should be made, and the theory of systematic education can be used to develop it. The theory of systematic education is brought into birth with the development of education techniques, and it contains the most favorable training structure and the clearest training goal.This thesis analyzes the goal positioning of training financial staff in our country, then from the view of three aspects, namely university education, professional qualification training and corresponding professional technical training, establishes the Chinese-characterized training module of financial staff utilizing the experience and advantages of the training module of financial staff in domestic and abroad.
【Key words】 Training module; financial management; financial staff; high school education; Professional qualification;
- 【网络出版投稿人】 首都经济贸易大学 【网络出版年期】2004年 04期
- 【分类号】F233
- 【被引频次】8
- 【下载频次】4100