CAJ | 학술논문

卓越人才培养计划是高等院校改变传统人才培养模式，面向社会培养符合需求的高层次人才的重要举措。本科层次卓越会计人才的基本素质包括责任感、创新性、应用性和国际化四个方面。本科层次单越会计人才培养标准应包括人才素质标准和职业技能标准。其中，人才素质标准包括职业道德与社会责任感、个人特质及基本技能三个方面，职业技能标准包括公司治理、战略及风险管理，税收筹划等方面。
탁월인재배양계화시고등원교개변전통인재배양모식，면향사회배양부합수구적고층차인재적중요거조。본과층차탁월회계인재적기본소질포괄책임감、창신성、응용성화국제화사개방면。본과층차단월회계인재배양표준응포괄인재소질표준화직업기능표준。기중，인재소질표준포괄직업도덕여사회책임감、개인특질급기본기능삼개방면，직업기능표준포괄공사치리、전략급풍험관리，세수주화등방면。
The outstanding talent cultivation plan is the important measure for the colleges and universities to change the traditional talent cultivation mode, and cultivate the higher-level talents according to the requirements facing to the society. The basic qualities of the outstanding accounting professional at the level of undergraduate include sense of responsibility, innovation, applicability and internationalization. The outstanding accounting professional cultivation norm at the level of undergraduate should include talent quality and vocational skill. The norm of talent quality includes professional morality and social responsibility, individual characteristics and fundamental skill, the norm of vocational skill includes corporate governance, strategy and risk management, revenue design, etc.