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我国现有财会人员,大多数素质低,缺乏系统的理论知识,很难适应经济发展的要求.如何尽快地提高会计人员素质,有关部门采取了多种多样的培训形式,比如财经院校扩大招生,举办夜大、函授、电大、职业培训等等,已取得了一定的成绩.但是,高等工科院校能否培养会计人员呢?笔者认为今后会计人才的培养应以财经院校为一方,以高等工科院校为另一方(即在高等工科院校开设会计专业,并在一些工科专业开设会计课程作为选修),两条腿走路,以适应技术革命和经济发展的要求.目前我国高等工科院校数量多,设备齐全,师资力量强,而招生人数却不足,部分院校存在“吃不饱”的状况.如果能充分利用这些校舍、设备、师资,则能够培养一大批会计人才.高等工科院校设会计专业有许多好处:
Most of the existing financial and accounting personnel in our country are poor in quality and lack of systematic theoretical knowledge, so it is very difficult to meet the requirements of economic development. How to improve the quality of accounting personnel as soon as possible, the relevant departments have taken a variety of forms of training, for example, , Held night, correspondence, TV University, vocational training, etc., has made some achievements.However, the higher engineering colleges can cultivate accountants? I believe that the accounting personnel training in the future should be based on the financial institutions to Higher engineering colleges for the other party (that is, the accounting profession in higher engineering colleges, and in some engineering specialty to open an accounting course as an elective), walking on two legs to meet the requirements of technological revolution and economic development.At present, China’s higher engineering college The number of schools, well-equipped, strong faculty, and enrollment is not enough, some institutions exist, “eat enough.” If you can make full use of these school buildings, equipment, teachers, you can train a large number of accounting personnel. Institutions accounting profession has many advantages: