高端会计人才在不同时期有不同的表述方式,如高级会计人才、高层次会计人才、会计领军人才、高端会计人才等.借鉴相关研究成果,我们认为高端会计人才应是具有高度的政治素养、责任心和良好的职业道德,具有国际视野、战略意识和洞察能力,系统掌握现代财务管理和相关学科知识与技能,懂经济、善管理,熟悉法律法规和国家政策,把握行业发展趋势,能在面临复杂国内外经济、社会环境下制定财务发展战略,并能进行日常管理决策的高素质、复合型、发挥引领和辐射作用的高级会计人才.据统计,截至2019年年底,财政部累计招收企业类、行政事业类、注册会计师类、学术类4个类别学员和特殊支持计划学员2000余名;全国有31个省级会计管理机构和中央有关单位开展了各具特色的人才培养工作,培养各类高端会计人才1万余名.本文以吉林省为例,介绍吉林省高端会计人才特色培养模式.

信息技术的飞速发展对企业的影响越发深入,商业模式的创新已成为企业积极寻求的方向.从企业发展战略角度看,在商业模式面临挑战和创新的背景下,财会人员需要创新思维、提升能力,积极推动财务转型. (一)商业模式创新要求财务转型与创新 1.据不完全统计,目前,我国大约有70％的财务人员在从事基础性工作.经济的发展、现代信息技术的进步促使财务人员的工作职能发生改变,如何通过海量会计信息的收集、加工、整理,挖掘出为企业战略决策提供重要支持的会计信息已成为现代会计工作的核心内容.信息化高速发展条件下的企业商业模式创新需要财务工作者从财务会计向管理会计转型,因为管理会计作为企业管理的重要工具,能够渗透到企业的各个层面,为企业的经营管理提供有价值的信息、不同的管控手段和正确的评价方法.

[Purpose/significance]Information resources have become a strategic resource for enterprises. It is of practical significance to explore resource integration to enhance core competitiveness and ensure sustainable development of enterprises.[Method/process]Based on the perspective of the impact of big data on enterprise information construction, this paper analyzes the motivation of information resource integration, and studies the information resource integration process and the formation mechanism of value.[Result/conclusion]Through the integration of information resources, enterprises can enhance their informatization ability as well as value creation ability, and enhance their competitive advantages.

全日制专业学位研究生教育还处于发展的初始阶段,有广阔的发展前景,构建质量评价体系具有重要意义,其原则是:突出的导向性,代表性和完备性,可操作性,可行性与层次性,动态性。

通过对专业学位研究生教育特点的分析,给出了专业学位研究生教育的主导价值取向,以及专业学位研究生教育与学术型研究生教育培养模式的区别,系统设计了全日制专业学位研究生的培养模式。

本文从学术型学位和专业学位二者的区别入手,分析了,全日制专业学位研究生的特点和职业定位,在此基础上,阐述了目前我国全日制专业学位硕士研究生教育中存在的问题,并对问题产生的原因进行了详细剖析。

经济全球化和知识经济时代的到来使得专业学位研究生教育和区域经济发展的关系越来越密切,本文主要分析了专业学位研究生教育与区域经济发展相互依存、相互制约关系的基础上,阐述了专业学位研究生教育与经济发展的交互作用机理。

本文从经济建设需求的角度,探讨培养高端会计人才的问题,就目前MPAcc教育过程中存在的问题,提出了教学与管理创新的一些观点,尤其是教学方法创新的观点,无论对探讨MPAcc教育模式,还是其他专业学位教育模式都具有十分重要的现实意义。

我院自2009年起开展以应届本科毕业生为主的全日制硕士专业学位研究生教育,至今已有三年时间,针对教育过程中发现的问题,本文从目标取向视角来研究全日制MPAcc研究生教育实践,探索适合全日制专业学位研究生特点的培养模式,以满足经济的快速发展对具有创新能力、创业能力和实践能力的高层次专门人才的需求。

适应市场是MBA教育持续发展的永恒主题。MBA教育的创立、变革是一个和社会、经济要求相互协调、互生共济的曲折历程。从市场需求的角度,探讨了MBA研究生适应性问题,指出了目前MBA教育过程中存在的一些问题,提出了MBA教学与管理创新的一些观点。适应社会发展,把握市场需求,不断地调整自己,实现教学创新对我国MBA教育具有十分重要的现实意义。

加强教学质量检查评估,是提高教学质量的关键。构建MBA课堂教学质量评价体系对于MBA项目的建设和发展具有重要的意义。系统地阐述了开展MBA课堂教学质量评价的意义和作用,在分析MBA课堂教学存在问题的基础上,提出了课堂教学质量评价指标的内容,基于层次分析构建了评价指标体系和评价模型。

This paper introduces a new technology and the effects and meaning of the evaluation of technical environment, describes the research achievements in the potential of new technology industrialization of the domestic and overseas scholars, and points out the insufficiencies of that. Based on the existing research results, I use AHP to build the assessment indicator system and multi-level comprehensive fuzzy evaluation model from the angle of the environment effects the technology bring about.

Based on the analysis of existing problems of China's technical assessment, basic economic assessment content of technique environment effect, cost-benefit analysis of environmental, economic assessment methods of technical environmental effects, and the economic assessment model of technical environmental effects, this paper aims to overcome the shortage of the previous researches, and to put forward the basic theories and the necessity of developing economic assessment of the technique environment effect. For this purpose the paper builds up the assessment model of the environment loss and value model of physical loss according to the domestic and international research. And based on Environment income and method about how to compute environment expenses, this paper builds up an economy assessment model on technique environment effect.

This article has analyzed specifically the connotation and implement steps of the environmental effects of technology assessment, and according to main potential factors, we provide the constructed principle of assessment indicator, and put forward the indicator system of Environmental Effects of Technology. In view of complexity of environmental effects of technology and fuzziness of factors, we have established the fuzzy assessment model. The building of the indicator system of the environmental effects of technology assessment and assessment model are the powerful supplement of technical assessment, are also the basis of technical assessment objectively.

Through the analysis on the appearance and the danger of the negative effects in information technology,this paper first analyzes the reasons why the negative effects in information technology represents,and thus further to provide countermeasures to resolve the negative effects from the view on optimizing the information environment.