财务工作分岗位实训教学的研究

方 道华, 谭 宏, 赖 梦超, 陈 石
江西财经职业学院

摘要

“十四五”规划中把发展数字经济作为国民经济的重点，会计作为服务国民经济发展的基础行业，已经面临诸多挑战。本文以财务工作岗位设置及职责分析为基础，基于 OBE 理论和能力胜任模型，剖析各个财务岗位对从业人员的素能(含知识、技能与素质)要求，有针对性地开设实训课程，按照基础实训-专项实训-综合实训-岗前培训的递进原则，优化会计专业群的实训课程体系，并改革实训课程的考核要求，以顺应数字化进程的时代潮流。

关键词

财务工作岗位；OBE 理论；能力胜任模型；会计实训

参考

[1]何瑛，宋康宁，张宇扬等.数字经济时代会计专业人才能力框架与培养路径[J].北京邮电大学学报( 社会科学版)，2019(6)[2]彭珊，肖仁忠.高职院校财务大数据分析决策实践学习平台构建路径研究[J].科技与教育，2020(10)[3]国家发改 委.会 计改革与 发 展“十三五”规划纲要[DB].https://www.ndrc.gov.cn，2017-8-9[4]李燕翔.外企都有哪些财务岗[J].财务与会计，2015(10)[5]何珊玲.以小微企业需求为基础的会计人才培养方向分析[J].课题，2021(5)Research on Practical Training Teaching of Financial Work by Place Daohua Fang, Hong Tan, Mengchao Lai, Shi ChenJiangxi Vocational College of Finance and Economics,Jiujiang of Jiangxi 332000【Abstract】In the 14th Five-Year Plan, the development of digital economy is taken as the focus of the national economy, and accounting, as a basic industry serving the development of the national economy, has faced many challenges. In this paper, on the basis of the financial work setting and job analysis, based on the theory of OBE and competent model, analyze the various financial position element for practitioners can (including knowledge, skills, and quality requirements, targeted training courses, according to the basic training, special training, training the comprehensive - progressive principles of pre-service training, optimize the training course system of accounting professional group, And reform the assessment requirements of practical training courses to conform to the trend of the digital process of The Times.【Key words】 Financial work post; OBE theory; Competency model; Accounting practice