文献类型：期刊文献

中文题名：学生自评视域下智能时代应用型会计人才能力素质测评

英文题名：Ability and Quality Assessment of Applied Accounting Talents in Intelligent Era in the View of Students’ Self-Assessment

作者：尹夏楠[1];孙妍玲[2]

第一作者：尹夏楠

机构：[1]北京联合大学管理学院,北京100101;[2]山西财经大学会计学院,山西太原030006

第一机构：北京联合大学管理学院

年份：2021

卷号：43

期号：S02

起止页码：85-90

中文期刊名：山西财经大学学报

外文期刊名：Journal of Shanxi University of Finance and Economics

收录：CSTPCD;;北大核心:【北大核心2020】；CSSCI:【CSSCI2021_2022】；

基金：北京联合大学校级教育科学研究课题(JK201902);北京联合大学科研项目(SK20202006);国家自然科学基金项目(71603022)

语种：中文

中文关键词：应用型会计人才;学生自评;能力素质;TOPSIS

外文关键词：applied accounting talents;students’self-evaluation;ability and quality;TOPSIS

摘要：基于专业知识掌握与应用能力、分析解决问题能力、拓展能力和个性化发展四个维度构建应用型会计人才能力素质评价指标体系,并以所在院校为例,运用TOPSIS方法从大学生自评视角对其进行量化评价。研究结果表明,与大多数教育者的常规认识不同,学生自评能力素质由高到低依次为大四、大二、大三和大一。进一步,本文挖掘了导致大三学生评价降低的影响因素,并从学生、教师、第二课堂与专业课教育的有效衔接三个维度进行了解释。
This paper constructed the ability and quality assessment index system for applied accounting talents from four dimensions,that is,the ability to master and apply professional knowledge,the ability to analyze and solve problems,expanding capability and personalized development.And the research set authors’institutes as an example,and applied the method of TOPSIS to make a quantitative evaluation from the perspective of students’self-evaluation.The results were not like the conventional understanding of most educators,which showed that,senior students had the highest level of self-evaluation ability,followed by sophomores,junior ones and freshmen.Further analysis deeply digged the influencing factors leading to the decline of junior ones,and made an explaination from three dimensions,that is,the effective connection of professional education and students,teachers and second classroom.