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会计学专业培养方案(2014版)

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 会计学专业培养方案(Accounting  Curriculum)

专业代码(Major Code):110203

专业名称(Major Name):会计学(Accounting)

一、培养目标体系

Ⅰ. Objective System

1.人才培养目标

Objectives

(1)基本培养目标

General Objectives

培养的学生身心健康、知识结构合理,有健全的人格、高尚的人文情怀和社会责任感,有一定的批判思维与创新能力、科学研究能力、语言文字表达能力、终身学习能力和组织管理能力,具有国际视野和团队合作精神。

Students are nurtured to be both physically and psychologically healthy. They are expected to have a wholesome personality, a value for humanistic pursuits, and a sense of social responsibility, as well as the ability to think critically and innovatively, good writing and communication skills, an orientation towards life-long learning, and a proficiency in organization and management. Moreover, they should have an international mindset and be able to work well in a team context.

(2)专业培养目标

Major-specific Objectives

本专业培养适应我国社会主义现代化建设和经济全球化需要的德、智、体、美全面发展,掌握扎实经济管理基础理论,具备会计、审计、财务管理、经济和计算机应用等专门知识和技能,能够胜任会计专业工作的“应用型、复合型、外向型”高级会计人才。学生毕业后,能在工商、金融企业、市场中介机构、政府机构、企事业单位及其他相关部门从事会计、审计实务、教学和科学研究工作。

To adapt to the construction of the socialist modernization in our country and the all-round development in moral, intelligence and physical that economic globalization needs, the candidates will be trained for solid basic theories of modern economics and management, and equipped with the knowledge and skills of accounting, auditing, financial management, economics and computer application, and will become those advanced accounting talents who are quite qualified for the professional accounting work of "practical, complex, export-oriented". After finishing the program, the candidates can engage in accounting,auditing practice, teaching and scientific research work in the industrial and commercial, financial enterprises, market intermediary organizations, government agencies, enterprises and institutions and other relevant departments.

2.毕业生应掌握的知识

knowledge required for graduates includes

(1)毕业生应掌握的基本知识

Major-basic knowledge required for graduates includes

A1历史、哲学、文学、艺术等领域的基本知识(培养学生具有正确的历史观、世界观、人生观、价值观、审美观)。

A1. Of the arts and humanities, which includes history, philosophy, literature and art (to train students to understand different perspectives of history, the world, life, values and aesthetics)

A2社会科学学科研究方法的基本知识(让学生掌握社会科学的基本知识,了解基本研究方法,具有人文情怀和社会责任感)

A2. Of social science disciplines and their research methods (to equip students with basic research skills, a value for culture and society, and an understanding of social responsibilities)

A3数理与逻辑分析以及物理学的基础知识(让学生掌握数理与逻辑分析、大学物理的基本知识)

A3. Of mathematics, logic and physics (to train students in basic logical analysis, critical thinking, and problem solving)

A4现代信息技术的基本知识(让学生掌握现代网络技术、通信技术和信息处理技术等的基本知识)

A4. Of modern information technology (IT) (to enable students to use modern technologies regarding the internet, communication, and information processing)

A5生态环境、生命科学、经济管理等方面的基本知识(让学生掌握自然环境与社会发展、经济管理与社会科学、科技发展与文明传承、文明对话与国际视野等方面的基本知识)

A5. Of ecological environment, life sciences, and economic management (to provide students with a basic understanding of the natural world, economics, civilization, sociology, etc.)

(2)毕业生应掌握的专业知识

 Major-specific knowledge required for graduates includes

A6掌握管理学、经济学和会计学的基本理论、基本知识;

A6.Having a solid theoretic basic on Economics, Management and Accounting; Mastering basic knowledge of Economics, Management and Accounting.

A7熟悉会计准则、审计准则及国际会计与审计准则,掌握会计、审计实务基本操作技能;

A7.Be familiar with accounting and auditing principles and international accounting and auditing standards; Mastering accounting and auditing practice basic operation skills.

A8掌握会计学的定性和定量分析方法;

A8.Having a good command of quantitative as well as qualitative methods on accounting research and forecasting.

A9了解本学科的理论前沿和发展动态;

A9.Having basic understanding of the discipline’s theoretic frontiers and development trends.

A10熟悉计算机基本知识和会计电算化操作;

A10.Having basic understanding of computer science, are proficient in the use of computerized accounting operation.

3.毕业生应具备的基本能力

Graduates are required to have:

(1)毕业生应具备的基本能力

General abilities

B1清晰思考和用语言文字准确表达的能力

B1. To think clearly and express oneself well

B2发现、分析和解决问题的能力

B2. To discover, analyze and solve problems

B3批判性思考、创造性工作以及终身学习的能力

B3. To think critically, innovate and pursue lifelong learning

B4组织、管理与领导能力,与人合作共事的能力

B4。To organize, manage, direct and cooperate

B5对文学艺术作品的基本鉴赏能力

B5. To appreciate literary and artistic works

(2)毕业生应具备的专业能力

Major-specific abilities required for graduates include:

B6 具有实事求是、独立思考,不断追求新知识,理论联系实际的科学精神和优良作风,具有良好的人际关系、团队精神和协调精神;

B6.Having a scientific spirit of seeking truth from facts, thinking independently, constantly pursuing new knowledge and linking theory with practice; and good interpersonal skills, team spirit and coordination.

B7 具有较强的语言与文字表达、人际沟通、信息获取能力及分析和解决会计实际问题的基本能力;

B7.Having a good command of language, personal communication skills, information obtaining ability and the ability to analyze and dealing with practical problems.

B8 掌握会计、审计实务基本操作技能,具备企业财务核算、纳税申报、审计和财务管理的相关能力;

B8.The students should masterthe accounting and auditing practice basic operation skills,have abilities of enterprise financial accounting, tax ,auditingand financial management.

B9掌握文献检索、科研调查与数据处理的基本方法,具有一定的科学研究和实际工作能力。

B9.The students should master the basic methods of literature search, scientific investigation and data processing, having basic scientific research and practical skills.

B10了解会计学、审计学的科学前沿和发展趋势。

B10.The students should understand the development trends and leading edge of scientific research in Accountingand Auditing.

4.毕业生应养成的基本素质

Qualities graduates should have

(1)毕业生的基本素质

   Basic qualities

C1志存高远、意志坚强(以传承文明、探求真理、振兴中华、造福人类为己任,矢志不渝)

C1 To be ambitious and strong-willed (to uphold cultural traditions, seek truth, shoulder unwaveringly the responsibility to rejuvenate the Chinese nation and contribute to humanity)

C2刻苦务实、精勤进取(脚踏实地,不慕虚名;勤奋努力,追求卓越)

C2 To be assiduous, pragmatic, industrious and progressive (to be realistic, free of fame lust , hard-working and striving for excellence)

C3身心和谐、视野开阔(具有良好的身体和心理素质;具有对多元文化的包容心态和宽阔的国际化视野)

C3  To have harmony between body and mind, broad perspectives and open-mindedness (to be strong physically and mentally, have a multicultural and tolerant attitude and a broad international perspective)

C4思维敏捷、乐于创新(勤于思考,善于钻研,对于推陈出新怀有浓厚的兴趣,富有探索精神并渴望解决问题)

C4 To be quick-thinking and willing to innovate (to excel in critical thinking and research, strive for constant progress and innovation, have a spirit of exploration and desire to find solutions to world problems )

(2)毕业生的专业素质

Major-specific qualities

C5具备良好的思想道德素质:有坚定的政治方向,热爱祖国、热爱人民,有强烈的民族自尊心和责任感;具有独立、民主、自由探索和勇于创新以及献身科学、服务社会的时代精神。

C5 The students should have good moral diathesis:  have a firm political direction, love the motherland, love the people, have a strong sense of national pride and sense of responsibility; have independent, democratic, free exploration and innovation and dedication to science, social services, the spirit of the times.

C6有过硬的业务素质:系统掌握会计学专业的基本理论、基本知识和基本技能,具有较强的实践动手能力,能灵活运用所学的知识。

C6 The students should have excellent professional diathesis: master the basic theories, basic knowledge and basic skills in Accountingmajor, have the strong practical ability, can flexibly use the learned knowledge.

C7综合素质高:具有较强的学习能力、表达能力、组织能力、社会适应能力和创造能力等。

C7 The students should have high comprehensive diathesis: have strong learning , expression, organization, social adaptation and creation abilities.

C8心理素质成熟:树立正确的人生观,有良好的择业心态;能适应社会和专业发展需要,主动转换角色,努力学习并开展工作;具有高尚的情感和人格,能正确面对挫折与挑战。

C8  The students should have mature psychological diathesis: establish a correct outlook on life, have good career mentality; can meet the needs of social and professional development, take the initiative to change the role, study  and work hard; have noble emotion and personality, correctly face the setbacks and challenges.

二、基本要求

II. Basic Requirements

本专业学生主要学习会计、审计和工商管理方面的基本理论和基本知识,接受会计方法与技巧方面的基本训练,具有分析和解决会计、财务问题的基本能力。毕业生应获得以下几方面的知识和能力:

The candidates are required to major in the basic theories and knowledge of accounting, auditing and business management; to go through the basic training in accounting methods and techniques; are expected to have the ability to analyze and deal with the problem of accounting and finance, etc. After finishing the program, the candidates are expected to master the following skills:

(1)具备扎实的数理化、现代企业管理和会计学的基本理论,熟悉会计方法与技巧,了解会计学的科学前沿和发展趋势;

The students should have the solid basic theories of mathematics, physics and chemistry, modern business management and accounting, be familiar with the accounting methods and techniques, understand the scientific frontier and development trends of accounting;

(2)熟悉会计准则、审计准则及国际会计与审计准则,掌握会计、审计实务基本操作技能;

The students should befamiliar with accounting and auditing principles and international accounting and auditing standards; Mastering accounting and auditing practice basic operation skills.

(3)掌握财务会计、成本会计、财务管理、审计与企业管理的基本知识和方法,具备企业财务核算、纳税申报和财务管理的相关能力;?

The students should master the basic knowledge and methods of financial accounting, cost accounting, financial management, audit and enterprise management ,have abilities of enterprise financial accounting, tax and financial management

(4)熟悉国内外会计核算、税法、财务管理等有关方针、政策和法规,并具备会计核算、财务管理的基本知识与能力;

The students should be familiar with domestic and international relevant guidelines, policies and regulations in accounting practice, tax law , financial management, and have the basic knowledge and abilities of accounting and financial management;

(5)掌握中外科技文献检索及资料查询的基本方法,具有一定的科学研究和实际工作能力;

The students should master the basic method for Chinese and foreign science and technology literature retrieval and data query, possess certain skills in scientific research and practical work;

(6)具备良好的思想道德素质和较高的人文素养,具有较强的调查研究与决策、组织与管理、口头与文字表达能力。

The students should have good moral and humanistic quality, and strong abilities in investigation and decision-making, organization and management, oral and written expression.

三、主干学科及相关学科

III. Main and Relevant Subjects

主干学科Main subject(s):工商管理、会计学、审计学  Business and management, Accounting and Auditing.

相关学科Relevant subject(s):经济学Economics

四、核心课程

IV. Core Courses

微观经济学、宏观经济学、现代企业管理、统计学原理、会计学原理、计量经济学、经济法、税法、中级财务会计、财务管理、审计学、会计信息系统、管理会计学、成本会计学等。

Microeconomics, Macroeconomics, Modern Business Management, Statistics, Accounting, Econometrics, Economic Law, Tax Law, Intermediate Financial Accounting, Financial Management, Auditing, Accounting Information System, Management Accounting, Cost Accounting, etc.

五、实践教学环节

V. Hands-on Experience

实践性教学共29学分,其中包括:军事训练、两课实践、工程训练、教学实习、毕业实习、科研训练、创业创新技能培养及毕业论文等环节。

Totaled 29 weeks for different internship, including military training, Course Paper, Engineering practice, teaching internship, Scientific Research Training,graduation thesis, etc.

六、学分分配

VI. Credits Allocation

课程Course

学分

Credit

课程教学   Courses

综合实践教

学环节

Hands-on Experience

合计

Total

必修课Compulsory

选修课Optional

通识类

General

学科类

Specialized

通识类

General

学科类

Specialized

学    分

Credits

52

60.5

6

32.5

29

180

额定学分

Minimum Credits

52

60.5

6

12.5

29

160

学分比例(%)

Percentage

32.5%

37.81%

3.75%

7.81%

18.13%

100%

七、学制

VII. Duration

4年(4 years)

八、学位

VIII. Degree

管理学学士(Bachelor of Management)

九、毕业条件

IX. Graduation Requirements

毕业额定学分:160学分(课内)+8学分(课外)。

Minimum credits for graduation:160credits (curricular)+8credits (extracurricular).

课内:必修课112.5学分,选修课18.5学分,综合实践教学环节29学分。

Curricular: 112.5credits for compulsory courses, 18.5 for elective courses, and 29 for hands-on experience.

课外:创新与技能8学分。

Extracurricular: 8 credits for innovationand techniques.

取得额定学分,方可准予毕业。

Minimum credits are required for graduation.