New Orientation of Undergraduate Accounting Talent Training in

Information Economy Era

Li Jie

Accounting Department of Wuchang University of Technology, Wuhan, Hubei, 430223, China

Keywords: Class Card Integration, School-Enterprise Cooperation, Three-dimensional Thinking, Goal-orientation.

Abstract: As the general trend of modern world, informatization is an important force of economic and social reform.

Meanwhile, it is mentioned in the national development strategy of information technology that application

of national information technology should been enhanced to train information talents. The work studies the

problem in college accountants’ training. Meanwhile, we offer solutions to meet the requirements on

undergraduate accounting talents’ qualities and abilities in information economic era.

1 INTRODUCTION

It is mentioned in national information development

strategy that talents’ development should be based

on school education and focused on on-the-job

training. Meanwhile, basic education should be

combined with vocational one. The system, where

public service and business training complements

with each other, encourages professionals to master

information technology. Meanwhile, it also can

cultivate inter-disciplinary talents. Nowadays,

accounting talents training in national colleges

include combining work with study, goal-orientation,

school-enterprise cooperation and class card

integration.

2 PRESENT SITUATION OF

TALENTS TRAINING IN

UNDERGRADUATE

ACCOUNTING

2.1 Combining Work with Study

Policy of combining work with study derives from

the “part work and part study” in 1960s. The

solutions nowadays are to ensure students’ study and

work in colleges through the cooperation between

colleges and enterprises or students’ active choices.

Apart from studying, students spend one or two

months training in different positions. Then,

enterprises give advice after evaluation and students

are awarded with corresponding credits.

2.2 Goal-orientation

Through the understanding of the needs of

accounting talents in market, goal-orientation rebuild

training objectives, curriculum, practice and teaching

staff with reverse thinking. The orientation

emphasizes the deep investigation into market needs

of accountants and basic core abilities. Then, based

on position requirement, accountants in the frontline

are introduced through cooperation between colleges

and enterprises. Thus, with technique cultivation as

the center and professional job as the orientation,

double type teachers are cultivated, and true financial

scenes are created for students. Finally, students

master a solid theoretical foundation and practical

experience.

2.3 Cooperation between Schools and

Enterprises

Cooperation between school and enterprise is

conducted on the background of increasing

employment pressure. It is a joint training between

schools and enterprises through order-oriented

cultivation. College teaching is based on the

feedbacks from enterprises with arrangements [4].

Meanwhile, the teaching emphasizes cultivation of

students’ practices. With the talents incubator bases

in colleges and equipments and fields in enterprises,

students learn while practicing. Thus, it cuts down

costs and cultivates the right talents.

190

Jie L.

New Orientation of Undergraduate Accounting Talent Training in Information Economy Era.

DOI: 10.5220/0006021901900193

In Proceedings of the Information Science and Management Engineering III (ISME 2015), pages 190-193

ISBN: 978-989-758-163-2

2.4 Class Card Integration

Considering national definition of accountants’

professional standard, class card integration

integrates the requirements of knowledge, abilities

and qualities with basic accounting and core classes

teaching. Meanwhile, class card integration

combines examination certificate with course

syllabus outline. The outline is drafted on the

examination of national certificated public

accountant, accounting qualification and

qualification. Thus, the class card integration system

is formed with the combination of accounting and

other financial abilities. Moreover, teaching is

seamlessly connected with professional abilities.

3 EXISTING PROBLEMS IN

TRAINING OF COLLEGE

UNDERGRADUATE

ACCOUNTANTS

The above four accounting trainings are widely used

in different colleges and have got some results.

However, they have some limitations and problems.

3.1 Problems of Combining Work with

Study

Problem lies in the training of students’ hard work in

workshops. As they are all born after 1990s with

good living conditions, they are not so enthusiastic.

Moreover, they seldom work at home and have great

security risks. However, it is difficult for students to

find suitable accounting jobs. If students intern

independently, colleges cannot keep eyes on all of

them. Therefore, it is uncommon that everyone

checks official seals.

3.2 Goal-orientation

Problem lies in that: firstly, restricted by

investigation conditions, information about

accountants’ qualities and abilities are incorrect;

secondly, restricted by lack of teachers, there are

great difficulties in cultivating two-type teachers and

positioning professionals from the frontline of

teaching; thirdly, the development of labs cannot be

as quick as that of economy.

3.3 Cooperation between Colleges and

Enterprises

Problem lies in that: limited by existing conditions, it

is difficult to find the matching enterprise for

internship; meanwhile, it is also hard to maintain the

relationship and combine the internship with

teaching; if students are cultivated as order classes,

they will not easily adapt to other enterprises.

3.4 Class Card Integration

Although the integration thaws cards in the class,

exams of accounting certificates emphasize theories.

Meanwhile, the exams are not closely connected

with practical knowledge. Over-emphasis on training

students in exams will overlook the development of

other financial abilities.

4 QUALITY TALENTS AND

ABILITY REQUIREMENT IN

INFORMATION ECONOMY

ERA

I had the privilege to participate in the 2010 revision

of the national accounting classification of the

ceremony. I investigated into the quality and ability

requirement of accountants in six large enterprises,

with more than 20 small and medium-sized

enterprises and six accounting firms. The

requirement of enterprises includes professional

knowledge, professional techniques and overall

qualities. According to the recruitment of enterprises,

they emphasize more on professional techniques,

which mean practical abilities.

4.1 Requirement of Quality System

The general requirement of enterprises on the

accountings is : firstly, they should be familiar with

national financial policies, tax policies, legal systems

and financial system; secondly, they are required to

love and respect jobs, also they need to have a good

work ethic and meticulous style; thirdly, strong

working principles, enthusiasm and responsibilities

are demanded; fourthly, they should be well-

disciplined and good at team work, be friendly,

sincere and rigorous; fifth, they should finish daily

dispatch and communicate well.

4.2 Ability Requirement

There are different positions in accounting system

which each require unique abilities. For example, in

tax accountant jobs, it is required that professionals

master the latest tax information and operate on the

tax-related business under the revenue requirement.

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Meanwhile, they should prepare tax reports, report

and pay timely. They also need to conduct software

accounting on related economic business.

5 THREE-DIMENSIONAL

THINKING OF

UNDERGRADUATE

ACCOUNTING CULTIVATION

The specialized training in society is essentially a

management of “different strategy”. It means that

some aspects of the major are different and better

than others. Colleges are different in teachers,

students’ enrollment, software and hardware.

Therefore, the same pattern of thinking should not be

formed. Target training on students should start from

the other perspective. Based on the researches from

most of the schools, it is believed that the cultivation

should begin with the postgraduate entrance

examination (master in accounting) and certificate

examination. Meanwhile, attention should also be

attached to the improvement of three-dimensional

thinking with practical abilities. With strong

protecting solutions, not only the fame of college

accounting can be improved, but also

acknowledgements from students and parents can be

got. Moreover, it can also effectively enhance the

employment.

5.1 Cultivation of MPACC (Master of

Professional Accounting)

MPACC started to recruit fresh graduates in 2009,

and has recruited in large numbers since 2012. Now

it has become a hot profession. The exams include

first and second interviews. The accounting

postgraduate MPACC is a new degree based on the

needs of application-oriented, high level and high

quality talents in China. Compared with the

academic master degree, MPACC emphasizes more

on the developing of practical work skills. Students

get better prospects and developing space after going

through MPACC. Therefore, they cater more to the

needs of enterprises.

Considering the relatively poor math grades of

students in accounting, especially in some poor

colleges, they have congenital weakness facing

academic postgraduate entrance examination.

Review of advanced mathematics such as calculus in

math three, linear algebra will lead to considerable

difficulty. However, math in MPACC is mainly

elementary, which exams students’ abilities in

solving math problems with methods and minds.

Therefore, it is much easier. English is also much

easier in MPACC as English 2 is much easier than

English 1. Meanwhile, the guidance of information

economy era is focused on cultivating application

talents. MPACC caters to the role and it will be a

good idea.

Recently, enrollment plans in college

accountings continue to rise. In many colleges of

economy, the accounting has the largest number of

students at school. For the students in accounting, the

overall ratio of postgraduate enrollment is 3:3.1,

according to the basic requirements for the national

postgraduate entrance examination candidates to

enter second interview in 2013. Therefore, we should

be concerned about other cultivations when more

than 2/3 of the students have to find jobs.

5.2 Specialized Certificate Training

For accounting, a very complete exam system from

top to bottom has formed as it starts very early.

Nowadays, there are two test routes: one is through

the title; the other is the route of certificated public

accountants.

For students in colleges, they need to pass

accountant’s practice qualification exam before

attending accounting qualification examination

organized by ministry of finance. Students who want

to take the accountant’s practice qualification

examination need to pass three courses. The exam is

organized by provincial financial department and is

almost paperless. It is required that students pass

three courses on the first try. Meanwhile, students in

college who can take accounting qualifying exam

can only be granted junior accountant. They need to

take two courses and they will fail unless they get

more than 60 points in each exam at the same time.

According to the rules, students cannot take

certificated public accounting until they are in the

senior year. In the elementary period, they can apply

for 6 courses. They can choose the exam time as they

want. However, the course passed earliest cannot be

five years away from the one passed finally. Only

people who pass all the exams in the elementary

period (get over 60 points) can take comprehensive

stage of examination. Finally, they will not be

granted CPA certificate issued by Chinese Institute

of Certificated Public Accountants until they pass all

the two periods.

Judging from the enrollment now, accountant’s

practice exam and junior title exams are both in line

with the actual study of students and organization’s

personnel needs. Meanwhile, exam of certificated

public accounting helps the development of students

a lot. Classes of college accounting can be based on

titles and choose knowledge of certificated public

accounting as the extension.

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5.3 Deepening of Cooperation between

Colleges and Enterprises and

Strengthening Development of

Students’ Practical Abilities

Nowadays, teaching in theory, which over pursues

complete knowledge and is far from practices, is

mainly found in college accounting. The causes

come both from the major setting and teachers’

lacking in practical experiences. However, teaching

of training courses is centered on professional

practical activities. Thus, it is aimed at students’

mastering techniques and puts students’ initiative

into full play. Moreover, it integrates knowledge,

techniques with attitudes, which compensates for the

shortcomings of theory teaching. Thus, we should

integrate the advantages of the both while centering

on the learning conditions. Then, the implementation

of training course teaching is conducted through

three stages in the professional curriculum system.

The first stage is to reorganize the teaching plan.

Thus, the system that theory is mutually compatible

with practice teaching is formed. The second stage is

to have focused practical training on students, which

makes them master the curriculum or practical skills.

The third stage is the comprehensive internship stage

which makes students master professional skills

through intensive internship in enterprises. Thus,

students’ comprehensive thinking and problem-

solving skills are cultivated. Practical work is

connected seamless. Moreover, professionals from

the frontline of enterprises can be invited with the

adjustment of daily teaching time. Meanwhile, full-

time teachers will assist them in case that the

professionals do not have enough teaching

experience. Thus, students can learn practical

knowledge and teachers can exercise practical

abilities. Experts from frontline of enterprises will be

more skilled and teach practical skills better during

guidance. Moreover, they will form excellent

professional qualities. It is just like in real work that

one by one makes better results.

The leading materials and documents referred to

in practical training are the guarantee of quality. The

contents focused on practical skills can be finished

with enterprise experts. Meanwhile, the drafts of

documents should follow progressive and simulation

principle. Thus, it caters to students’ understanding

and reflects the requirement of accounting practice

knowledge. Higher perceptual understandings make

practice training work better.

The information economy era urges us to rethink

about cultivation of traditional accounting talents.

Meanwhile, requirement of accounting’s qualities

and abilities proves that the cultivation of application

talents is the direction of education. Thus, it is the

new idea to improve students’ practical abilities with

the three dimensional cultivation through the

deepening integration of MPACC, certificate training

and enterprises.

REFERENCES

Fan Baoxue, 2010.7:70-72. ‘Goal-orientation’ discovery of

talents cultivation. modern education management.

Deng Xuezhong, 2013.2:119-121. ‘College-enterprises’

cultivation of excellent talents of undergraduate

accounting with joint teaching. Education of Finance

and Accounting.

Liu Haiyan, 2013.8:111-112. Teaching mode of creative

accounting information talents’ cultivation. Economic

Research Guide.

Zhao Shunti, 2011.4:134-136. Creative research on the

training mode of undergraduate acounting talents in

independent colleges. Communication of Finance and

Accounting.

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New Orientation of Undergraduate Accounting Talent Training in Information Economy Era

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