基于提升会计职业判断能力的校地合作培养模式研究

会计职业判断直接影响到会计信息质量的优劣,会计职业判断能力是财会人员综合素质的集中体现。本文从财会人员职业判断的内涵入手,阐述了财会人员专业素质高低的根本在于其职业判断能力的强弱,介绍了校地合作模式必须掌握的三大原则,提出了校地合作模式是提升会计职业判断能力的有效途径,并对此模式的目标、机制、途径及效果测评等进行了较为全面的论述。

School - Locality Cooperation Training Mode in Terms of the Promotion of Accounting Professional Judgment

The accounting professional judgment can exert impact on the quality of accounting information and meanwhile it embodies the overall quality of accountants.This paper starts with the content of professional accountants,elaborates on the fundamental level of professional quality accountants in their ability to judge the strength of profession,describes the three important principles in school-locality cooperation,proposes the effective way of school-locality co-operation so as to enhance the ability of accounting profession,and finally gives a comprehensive discussion of this model which includes the goal,mechanisms,approaches and results evaluation.