CAJ | 학술논문

复合应用型政府会计人才培养要从公共财政改革、行政事业单位改革出发，按照政府会计改革的要求以及政府会计环境的变化，确定政府会计人才培养的目标。以人才培养为导向构建政府会计人才能力框架，根据政府会计人才所需能力搭建学科和知识体系，并以高校教育为中心、社会教育为辅助，按照不同需求构建政府会计人才的分层培养模式。政府会计人才培养需要建立起学习、考评和激励的长效机制，构建全方位、多渠道、立体式的教育培养模式，为政府会计改革和发展的不同阶段培养适合的复合应用性人才。
복합응용형정부회계인재배양요종공공재정개혁、행정사업단위개혁출발，안조정부회계개혁적요구이급정부회계배경적변화，학정정부회계인재배양적목표。이인재배양위도향구건정부회계인재능력광가，근거정부회계인재소수능력탑건학과화지식체계，병이고교교육위중심、사회교육위보조，안조불동수구구건정부회계인재적분층배양모식。정부회계인재배양수요건립기학습、고평화격려적장효궤제，구건전방위、다거도、입체식적교육배양모식，위정부회계개혁화발전적불동계단배양괄합적복합응용성인재。
The education of the governmental accounting talent should start from the reform in communal finance and in the admin- istrative enterprise. According to the reformation requirements and the varieties in the circumstance of the governmental accounting, the goal about the education of the accounting talent can be confirmed. In view of the goal of educating tal- ent as the guiding, plus the research of the governmental purse bearers, the framework of the accounting talent＇s abili- ties can be made. What＇ s more, the system of the subjects and knowledge can be built according to the abilities that the accounting talent need. At last, based on higher education, we should plus the social education and different kinds of need to form the layered model of the governmental accounting talent. The education of the governmental accounting tal- ent needs to build a set of mechanism which involved with study, evaluation and reward, and it can educate a passel of suitable talent who has the multiple and applied abilities in the different reforming and developing stage and build the ed- ucational model which is omnidirectional, tridimensional and involved with different ways.