CAJ | 학술논문

专业必修课程对会计创新思维能力培养起着关键作用，为充分了解本科会计专业必修课程设置的基本情况，采用调查问卷的方式进行数据收集，明确指出现行必修课程体系当中阻碍会计专业学生创新能力培养的因素。进而提出以创新思维为导向，从必修课程教学体系、必修课程教学方法、必修课程考核方式、实践教学体系、双语教学课程设置、教材内容选材等角度给出本科会计专业必修课程改革的具体方案，为培养出具备创新思维能力、符合市场需求的会计人才提供建议。
전업필수과정대회계창신사유능력배양기착관건작용，위충분료해본과회계전업필수과정설치적기본정황，채용조사문권적방식진행수거수집，명학지출현행필수과정체계당중조애회계전업학생창신능력배양적인소。진이제출이창신사유위도향，종필수과정교학체계、필수과정교학방법、필수과정고핵방식、실천교학체계、쌍어교학과정설치、교재내용선재등각도급출본과회계전업필수과정개혁적구체방안，위배양출구비창신사유능력、부합시장수구적회계인재제공건의。
With the development of knowledge economy, solid professional theoretical knowledge is not enough for accounting pro- fessionals, what~ more important is the ability of thinking of problems, analysis of problems, solving problems in the process of practice as well as the spirit of innovation in practice. Cultivation of accounting personnel with innovative thinking ability is an inevitable requirement in accounting education and accounting practice. Specialized courses play a key role in the training of accounting innovation thinking ability, in order to have a fully understand of the basic situation about the undergraduate accounting courses in specialty settings , this paper adopts questionnaire to collect data, then points out the factors that hinder the cultivation of students＂ innovative ability in the current course system. In the last part, with the purpose of innovation thinking, this paper gives specific reform scheme about the undergraduate account- ing courses from six aspects： compulsory courses teaching system, curriculum teaching methods, curriculum evaluation methods, practice teaching system, bilingual education curriculum, teaching content selection. In order to give advice about how to cultivate accounting talents with innovative thinking ability that also meets the market demands.