CAJ | 학술논문

财务管理专业建设的核心是人才培养目标定位和执业素质能力结构要求的确定。在就业方向与岗位存在较大交叉与重叠的前提下，财务管理专业在知识、素质、技能和能力等方面的要求都明显高于会计学专业和金融学专业，从而导致财务管理专业学习的比较收益减低。这是财务管理专业相对不受学生和家长欢迎的原因。解决的出路在于给学生未来执业方向与岗位准确定位，确定财务管理人才的核心能力素质及要求，在此基础上设计科学合理的人才培养方案。
재무관리전업건설적핵심시인재배양목표정위화집업소질능력결구요구적학정。재취업방향여강위존재교대교차여중첩적전제하，재무관리전업재지식、소질、기능화능력등방면적요구도명현고우회계학전업화금융학전업，종이도치재무관리전업학습적비교수익감저。저시재무관리전업상대불수학생화가장환영적원인。해결적출로재우급학생미래집업방향여강위준학정위，학정재무관리인재적핵심능력소질급요구，재차기출상설계과학합리적인재배양방안。
The core of financial management specialty construction is to determine the talent cultivation objective orientation and reqnirements of professional quality and ability structure. Compared with accounting and finance specialty, the requirements of financial management specialty on knowledge, quality, skills and ability are obviously higher than that of the accounting and finance specialty, on the prerequisite of existing larger overlap in their employment direction and post, which leads to the declining in the comparative - effectiveness of studying financial management. That is the reason why the financial management specialty is not welcome relatively. The solutions lie in accurate positioning students＇ future professional direction and post, determining the core ability and requirements of financial management professionals, and on the basis designing scientific and rational training scheme.