地方行业特色高校会计学一流本科专业建设思路探析

The Construction Conception of First-Class Undergraduate Majors in Accounting in Local Industry-Specific Universities

摘要: 2019年以来，教育部启动“双万计划”。一批地方行业特色高校入选“会计学”国家级一流本科专业建设点。这些具有鲜明行业特点的地方高校如何在专业建设中办出特色？本文在分析地方行业特色高校的特点的基础上，阐明其进行一流本科专业建设的意义。结合当前的时代特点，发现其专业建设过程中存在的问题集中表现在部分高校在契合区域经济社会发展方面存在不足，部分高校逐渐摒弃行业特色，数字经济时代下技术发展对“会计学”专业建设提出了新挑战。然后，提出地方行业特色高校会计学一流本科专业的建设思路，要契合区域经济社会发展，有效嵌入行业特色，加强智能会计建设。从培养目标设置、培养环节设计、师资队伍建设、教材建设、产教融合等方面入手，着力培养出符合市场需求、拥有一定行业特色、掌握智能技术的会计人才，为实施科教强国战略贡献出力量。

Abstract: Since 2019, the Ministry of Education has launched the National First-class Undergraduate Major Construction Plan. A number of local industry-specific universities have been selected as construction sites for the national first-class undergraduate major in Accounting. How can these local universities with distinct industry characteristics develop distinctive features in their major construction? Based on an analysis of the characteristics of local industry-specific universities, this paper clarifies the significance of their first-class undergraduate major construction. Considering the current era, it identifies existing problems in the construction process, which are mainly reflected in the following aspects: some universities are insufficient in aligning with regional economic and social development; some are gradually abandoning their industry characteristics; and technological advancements in the digital economy era pose new challenges to the construction of the Accounting major. Subsequently, the paper proposes a construction approach for the first-class undergraduate major in Accounting at local industry-specific universities. This approach should align with regional economic and social development, effectively embed industry characteristics, and strengthen the development of Intelligent Accounting. Starting from aspects such as the setting of training objectives, the design of training processes, faculty development, teaching material development, and industry-education integration, the aim is to cultivate accounting professionals who meet market demands, possess certain industry-specific knowledge, and master intelligent technologies, thereby contributing to the implementation of the strategy of rejuvenating China through science and education.