管理学院
会计学本科专业人才培养方案
Undergraduates cultivating scheme
前言（修订说明）
一、修订背景
当前全球新一代信息技术已经进入快速发展阶段，大数据、人工智能、云计算、区块链、物联网等的广泛应用正在推动着社会经济进入数字化时代。新的商业模式、海量的数据、实时的信息处理以及价值挖掘都对传统会计提出重大挑战。会计要在数字化转型中找到自身定位，就必须变革工作方法和工作模式，一方面利用人工智能取代传统会计人员的账务处理与核算职能大幅度提升工作效率，另一方面基于更强大的信息处理能力，对企业内外部数据进行价值挖掘。
与此同时，随着中国制造2025国家战略的推进，我国经济增长方式逐渐实现从原有的粗放型向低碳、内涵型、创新型转变。企业的管理进入科学化与精细化阶段，这也要求会计从经济业务的记录者与核算者转为参与企业战略规划、管理控制与资本运作的管理者。会计的目标与职能发生重大变化。
外部环境的变化推动着企业对会计人才提出新的要求，我们会计专业原有的培养方案问题日益凸显，在此背景下我们通过一系列内外部的调研，重新定位会计专业的培养目标，提炼培养特色，并在此基础上调整了教学计划。
二、修订依据
本专业在2020版培养方案的基础上，主要依据以下几个方面的指导思想修订并形成2022版专业培养方案。
1.中共中央、国务院引发的《中国教育现代化2035》
2.《会计学本科专业教学质量国家标准》
3.《教育部关于深化本科教育教学改革全面提高人才培养质量的意见》（教高〔2019〕6 号）
4.《广东工业大学本科 专业建设管理办法》（广工大规字〔2020〕21 号）
5.《广东工业 大学本科课程建设管理办法》（广工大规字〔2020〕21 号）
6. 广东工业大学《关于修订本科专业人才培养方案的指导意见（2022版）》
7. 会计学专业应用型人才社会需求状况调研报告
三、修订内容
本次培养方案修订广泛调研了国内高校会计学专业培养方案现状，征询了大量国内会计学领域专家及企业界高管的意见，并经过全系教师讨论，对2020版培养方案主要进行了如下修订：
1.结合当前新商科特点，明确专业定位和培养目标
将专业定位调整为：秉承“接力工科优势、培育会计精英、服务社会发展”的使命，以“发展扎根于粤港澳大湾区财务实践的优秀会计学科”为愿景，形成“理论创新与产业实践、人工智能与会计、国际化与大湾区相融合”的办学特色，培养具备高度社会责任感，能够运用新一代信息技术及专业知识解决会计、财务、金融等领域的复杂问题，具有全球视野和创新精神的复合型会计人才。
新的专业定位和目标着重强调如下几点：（1）理论创新和产业实践相融合，理论研究和应用能力并重；（2）信息技术能力与会计专业能力相融合，强化学生信息技术应用能力的培养；（3）立足大湾区同时具备国际视野和创新精神。
2.依据培养目标，优化课程体系
（1）整合并强化核心专业课，压缩非核心课程
将原有区分很细的专业课进行整合，增加核心课程学时，强化核心专业能力。一方面解决交叉课程内容重叠问题，另一方面强化专业核心知识与核心能力的培养。
（2）强化信息技术应用能力
为了培养学生运用前沿信息技术解决财会领域复杂问题的能力，课程体系中增加了数据处理方面的专业基础课，以及大数据会计与财务机器人相关的专业课。
（3）强化理论研究与创新能力
为培养学生理论研究与创新能力，增加强化了科研导向的相关课程如计量经济学、会计理论与实践前沿，并在专业综合实践中增加理论研究模块。
Introduction( revision note)
1. Back ground
At present, the global newer information technology has been developing rapidly. The wide application of big data, artificial intelligence, cloud computing, blockchain and Internet of things is promoting the social economy into the digital era. New business model, massive data, real-time information processing and value mining all pose great challenges to traditional accounting. If accounting wants to find its own position in the digital transformation, it must change its working methods and working modes. On the one hand, it uses artificial intelligence to replace the accounting processing and accounting functions of traditional accountants and greatly improve work efficiency. On the other hand, it carries out value mining on the internal and external data of enterprises based on stronger information processing ability.
At the same time, with the promotion of the made in China 2025 national strategy, China's economic growth mode has gradually changed from the original extensive type to low-carbon, connotative and innovative type. The management of enterprises has entered the stage of scientization and refinement, which also requires accounting to change from the recorder and accountant of economic business to the manager participating in enterprise strategic planning, management control and capital operation. Significant changes have taken place in the objectives and functions of accounting.
Therefore, the changes in the external environment promote enterprises to put forward new requirements for accounting talents, and the problems of our original training scheme of accounting specialty are becoming increasingly prominent. Under this background, through a series of internal and external research, we reposition the training objectives of accounting specialty, refine the training characteristics, and adjust the teaching plan on this basis.
2. Revision basis
Based on the 2020 version of the cultivating scheme, the 2022 version is formed mainly according to the guiding ideology of the following aspects.
1)China's educational modernization 2035 initiated by the CPC Central Committee and the State Council
2)National standard for teaching quality of Accounting Undergraduate Specialty
3)Opinions of the Ministry of education on deepening undergraduate education and teaching reform and comprehensively improving talent training quality (JG [2019] No. 6)
4)Management measures for undergraduate specialty construction of Guangdong University of Technology (ggdggz [2020] No. 21)
5)Measures for the administration of undergraduate course construction of Guangdong University of Technology (Guang Gong Da GUI Zi [2020] No. 21)
6)Guiding Opinions on Revising undergraduate professional talent training program (2022 Edition) of Guangdong University of Technology
7)Investigation report on social demand of applied talents of Accounting Specialty
3. Content Revised
The revision extensively investigated the current situation of the cultivating scheme of accounting major in domestic universities, and consulted many domestic experts in the field of accounting and senior executives in the business community, and after the discussion of teachers in the whole department, the 2020 training plan is mainly revised as follows:
3.1 Clarify the major orientation and educational objectives in combination with the current characteristics of new business
Adjust the professional orientation to: adhering to the mission of "relaying the advantages of engineering, cultivating accounting elites and serving social development", and with the vision of "developing excellent accounting disciplines rooted in the financial practice of Guangdong, Hong Kong and Macao Dawan district", form the school running characteristics of "theoretical innovation and industrial practice, artificial intelligence participation and integration of internationalization and Dawan district", and cultivate a high sense of social responsibility, Compound accounting talents with global vision and innovative spirit who can use the new generation of information technology and professional knowledge to solve complex problems in the fields of accounting, finance and finance.
The new professional orientation and objectives emphasize the following points: (1) the integration of theoretical innovation and industrial practice, paying equal attention to theoretical research and application ability; (2) Integrate the information technology ability with the accounting professional ability, and strengthen the cultivation of students' information technology application ability; (3) Based in Dawan District, it also has international vision and innovative spirit.
3.2 Optimize the course system according to the educational objectives
1)Integrate and strengthen core courses and compress non core courses
Integrate the specialized courses in the cultivating scheme 2020, and increase the credits ofcore courses to strengthen the core professional abilities of students. This change may alleviate the overlap between different courses and strengthen the professional core knowledge and core competence of students.
2)Strengthen the application ability of information technology
In order to cultivate students' ability to use cutting-edge information technology to solve complex problems in the field of finance and accounting, professional basic courses in data processing and professional courses related to big data accounting and financial robot are added to the curriculum system.
3) Strengthen theoretical research and innovation ability
In order to cultivate students' theoretical research and innovation ability, relevant courses with strengthened scientific research orientation, such as econometrics, accounting theory and practice frontier, are added, and theoretical research modules are added in professional comprehensive practice.
会计学
Accounting
专业代码：120203K
Code: 120203K
学制：4年
Length of schooling: FOUR YEARS
授予学位：管理学学士
Degree: Bachelor of Management
制定（修订）时间： 2022.1
Time of revision: 2022.1
一.培养目标
面向广东省科技创新及粤港澳大湾区高质量发展需求，致力于培养具有社会主义核心价值观，系统掌握现代会计学、财务管理以及相关领域的理论与技能，具备运用跨学科知识分析、解决人工智能和会计交叉领域问题的能力，能够运用新一代信息技术及专业知识解决会计、财务、金融等领域的复杂问题，具备全球视野与创新精神的高素质、复合型的会计领域专门人才。
I. Educational objectives
Meeting the needs of scientific and technological innovation in Guangdong Province and high-quality development in the Greater Bay Area(GBA), we are committed to cultivating highly qualified interdisciplinary students with socialist core values, global vision and innovative spirit, systematically mastering the theories and skills in modern accounting, financial management and related fields, and having the ability to solve problems in the cross field of artificial intelligence and accounting by using interdisciplinary knowledge , who can use the new generation of information technology and professional knowledge to solve complex problems in the fields of accounting and finance.
二.毕业要求
本专业在培养过程中不仅强调对学生专业知识和能力的培养，还重视学生综合能力和整体素质的提升，致力于为学生提供全面发展的平台环境，以最大限度开发学生的智力和潜能，鼓励学生面对复杂问题以创新性思维和跨学科知识探索解决方案。
经过四年的系统学习，本专业学生在毕业时应达成以下毕业要求：
图1 会计学专业毕业要求
1.专业基础知识：具备扎实的经济学和管理学基础知识；
2.专业知识：系统掌握财务会计、成本会计、管理会计、大数据与人工智能会计、商务分析、财务管理及资本营运、审计以及税务筹划等领域的理论知识，了解学科前沿和发展动态；
3.其他交叉学科知识：具备文学、社会学、心理学、政治学、伦理学、哲学和艺术等方面的基础人文知识，掌握并运用高等数学、统计学、外语和计算机等方面的知识技能，以及必要的工程技术和信息技术基础知识。
4.专业能力：熟练搜索并阅读专业文献，对会计基本理论和概念性框架及其所获得的实证数据进行批判性评价；能对会计政策和会计估计的选择进行专业判断，编制财务报表；能够利用前沿的机器学习、数据挖掘等人工智能和大数据分析处理技术熟练处理新型会计业务下的海量数据，以对企业的战略决策及管理控制提供有效支持；能利用跨学科知识对会计领域实际问题提出创新性的解决策略。
5.创新能力：能够对新现象、新问题进行理论研究与探索；具备创新意识，能够灵活运用各种知识与工具对实际问题进行分析，提出创新性解决方案。
6.综合能力：具备良好的沟通与交流能力，能就组织问题或方案设计与团队成员高效沟通；具有自主学习和持续学习能力；具备组织管理能力和领导能力；具备对组织问题进行系统性思考、战略性把握的概念化能力。
7.人文科学素质：具有良好的道德修养和社会责任感，积极向上的人生理想、符合社会进步要求的价值观念和爱国主义的崇高情感，注重人文精神、法制观念、公民意识和科学态度。
8.专业素质：具有良好的会计伦理道德理性判断能力和服务社会的认知能力；具有高度责任感和严谨的工作态度。
9.身心素质：具有健康的体魄，健康的心理和自我调节能力；具备坚强的意志和强大环境适应能力。
II. Graduation requirements
This major not only emphasizes the cultivation of students' professional knowledge and abilities, but also attaches importance to the improvement of students' comprehensive ability and overall quality. It is committed to providing students with a platform environment for all-round development, so as to maximize students' intelligence and potential, and encourage students to face complex problems and explore solutions with innovative thinking and interdisciplinary knowledge.
After four years of systematic study, students of this major shall meet the following graduation requirements upon graduation:
Figure 1 Graduation requirements of Accounting
1. Professional basic knowledge: have solid basic knowledge of economics and management;
2. Professional knowledge: systematically master the theoretical knowledge in the fields of financial accounting, cost accounting, management accounting, big data and artificial intelligence accounting, business analysis, financial management and capital operation, audit and tax planning, and understand the frontier and development trends of the discipline;
3. Other interdisciplinary knowledge: have basic humanistic knowledge in literature, sociology, psychology, politics, ethics, philosophy and art, master and apply knowledge and skills in higher mathematics, statistics, foreign language and computer, as well as necessary basic knowledge of engineering technology and information technology.
4. Professional abilities: skillfully search and read professional literature, and critically evaluate the basic accounting theory and conceptual framework and the empirical data obtained; Be able to make professional judgment on the choice of accounting policies and accounting estimates and prepare financial statements; Be able to use cutting-edge artificial intelligence such as machine learning and data mining and big data analysis and processing technology to skillfully process massive data under new accounting business, so as to provide effective support for enterprise strategic decision-making and management control; Be able to use interdisciplinary knowledge to put forward innovative solutions to practical problems in the field of accounting.
5. Innovation abilities: be able to conduct theoretical research and Exploration on new phenomena and problems; Have innovative consciousness, be able to flexibly use various knowledge and tools to analyze practical problems and put forward innovative solutions.
6. Comprehensive abilities: have good communication and communication skills, and can effectively communicate with team members on organizational problems or scheme design; Have the ability of independent learning and continuous learning; Have the ability of organization and management and leadership; Have the conceptual ability to think systematically and grasp strategically about organizational problems.
7. Humanistic quality: have good moral cultivation and sense of social responsibility, positive life ideal, values in line with the requirements of social progress and noble feelings of patriotism, and pay attention to humanistic spirit, legal concept, civic consciousness and scientific attitude.
8. Professional quality: have good accounting ethics and moral rational judgment ability and cognitive ability to serve the society; Have a high sense of responsibility and rigorous working attitude.
9. Physical and mental quality: have healthy physique, healthy psychology and self-regulation ability; Have strong will and strong ability to adapt to the environment.
三.专业培养特色
本专业秉承“接力工科优势、培育会计精英、服务社会发展”的使命，以“发展扎根于粤港澳大湾区财务实践的优秀会计学科”为愿景，扎根大湾区新兴经济现实需求、产教深度融合办学、与新一代信息技术相融合的三大办学特色。
1.扎根现实需求，面向新型经济。紧跟粤港澳大湾区及国家高端制造战略，结合广东省经济发展实践，充分利用学校创新创业教育资源培养面向新型经济、富于创新精神和创新能力的复合应用型会计人才。
2.产教深度融合，创新办学模式。充分利用大湾区经济转型升级的契机，与产业和企业深度合作，构建多个产业研究院、产教融合教学平台、校企联合培养基地以及校企合作班等，形成产教融合灵活多变的培养模式。
3.融合工科优势，紧跟信息革命。充分利用学校在大数据分析及人工智能方面的优势资源，与会计专业协同发展，积极探索新一代信息技术革命对会计的重大影响，建立聚焦“大数据会计与智能财务”的特色会计专业。
III. Features of speciality cultivation
Adhering to the mission of "utilizing the advantages of engineering, cultivating accounting elites and serving social development", with the vision of "developing an excellent accounting discipline rooted in the financial practice of the Greater Bay Area(GBA)", this major is rooted in the three school running characteristics of the Greater Bay: the realistic needs of emerging economy, the deep integration of industry and education, and the integration with the new generation of information technology.
1. Take root in the actual needs and face the new economy. Closely following the Greater Bay Area(GBA) and the national high-end manufacturing strategy, combined with the economic development practice of Guangdong Province, make full use of the school's innovation and entrepreneurship education resources to cultivate compound application-oriented accounting talents facing the new economy, full of innovation spirit and innovation ability.
2. Deeply integrate industry and education and innovate the school running mode. Make full use of the opportunity of economic transformation and upgrading in Dawan District, deeply cooperate with industries and enterprises, build multiple industrial research institutes, industry education integration teaching platforms, joint training bases between schools and enterprises and school enterprise cooperation classes, and form a flexible training mode of industry education integration.
3. Integrate the advantages of engineering and keep up with the information revolution. Make full use of the University's advantageous resources in big data analysis and artificial intelligence, develop in coordination with the accounting specialty, actively explore the significant impact of the new generation of information technology revolution on accounting, and establish a characteristic accounting specialty focusing on "big data accounting and intelligent finance".
四.专业主干学科
工商管理、经济学。
IV. Key discipline for the specialty
Management, Economics.
五.专业核心课程
会计学原理、财务管理、中级财务会计（I）、中级财务会计（II）、高级财务会计、成本会计、管理会计、公司理财、审计学、会计信息系统、税法。
V. Core courses
Intermediate Financial Accounting(I), Intermediate Financial Accounting(II),Coporate Finance
Cost Accounting, Management Accounting, Accounting Information System, Auditing,Tax Law
六.特色课程（全英课程、双语课程及其他特色教学改革课程）
RPA机器人设计及应用、智能财务分析与决策、国际财务管理、资本运营与财务战略、管理会计
VI. Featured courses (English courses, bilingual courses and other featured reforming courses)
Design and application of RPA robot, Intelligent financial analysis and decision, International Corporate finance, Capital Operation and Financial Strategy, Management Accounting
七.毕业学分要求
课内总学分不低于160.5学分，实践教学环节学分不少于29学分。
VII. Credits required for graduation
Total curricular credits shall not be less than 160.5 with practice teaching credits at least 29.
八.主要实践教学环节
军训、专业导论与认识实习、创新创业实践 、专业各方向综合实践、智能财务综合实验、毕业实习、中期论文、毕业论文等。
VIII. Main components of practical teaching
Military training, Major introduction and cognition practice, innovation and entrepreneurship practice, comprehensive practice in all professional directions, comprehensive experiment of intelligent finance, graduation practice, mid-term thesis, graduation thesis, etc.
九.课程体系的构成及课程学分分配比例
IX. Course system structure and course credit proportion
1、课内部分 Intra-curricular sector
|
课程类别 Course Category |
内容说明 Description |
总学分 Total Credits |
总学时 Total Teaching Hours |
占总学分 比例 Percentage |
小计 Subtotal |
必修 Compulsory Courses |
公共基础课 Basic Public Courses |
含“思想政治理论课”、体育、大学英语、高等数学、大学物理、计算机文化基础等。 Courses such asIdeological & Political Theories, University Physical Education, College English, AdvancedMathematics, Basic Computer Literary. |
51.5 |
925 |
31.7% |
56.8% |
专业基础课 Basic Specialty Courses |
构筑专业基础平台的基本概念、理论和基础知识的课程。 Courses for constructing the basic concepts, theories and knowledge underlying the specialty. |
22 |
352 |
13.8% |
专业课 Specialty Courses |
构筑专业方向的概念、理论和知识的课程。 Courses for constructing concepts, theories and knowledge of the specialty emphasis. |
18 |
288 |
11.3% |
实验实习实训 Experimental and Practical Courses |
|
16 |
|
10% |
18.2% |
设计（论文） Graduation Design (Thesis) |
|
13 |
|
8.2% |
课程类别 Course Category |
内容说明 Description |
总学分 Total Credits |
总学时 Total Teaching Hours |
占总学分 比例 Percentage |
小计 Subtotal |
选修 Elective Courses |
全校性公共课（至少选12.0学分） University Wide Public Courses (A minimum of 12.0 credits required) |
指人文社科类、自然科学与工程技术类全校性公选课。 University wide public elective courses in humanities and social sciences, natural sciences, and engineering. |
12 |
192 |
7.5% |
25% |
专业基础课 （至少选12 学分） Basic Specialty Courses (A minimum of 11credits required) |
指相关学科和跨学科的基础理论和知识的课程。 Courses for basic theories and knowledge in the main discipline and related disciplines. |
12 |
192 |
7.5% |
专业课 （至少选14学分）Specialty Courses (A minimum of credits required) |
指学科方向和跨学科方向的基础理论和知识的课程。 Courses for basic theories and knowledge in the disciplinary emphasis and interdisciplinary emphasis. |
16 |
256 |
10% |
实验实习实训 （至少选 学分） Experimental and Practical Courses (A minimum of credits required) |
|
0 |
0 |
0% |
0% |
设计（论文） （至少选 学分） Graduation Design (Thesis) (A minimum of credits required) |
|
0 |
0 |
0% |
合计 Total |
160.5 |
|
100% |
100% |
2、课外部分 Extra-curricular sector
课程类别 Category |
课程名称 Course Name |
学分 Credits |
总学时 Total Teaching Hours |
实验 学时 Teaching Hours for Experiments |
实习实训学时 Teaching Hours for Practice |
上机 学时 Teaching Hours with Computers |
必修 Compulsory Part |
公共教育类 Public Education |
入学教育 Entrance Education |
0.5 |
0.5周 |
|
|
|
公益活动 Social Work |
1.0 |
16 |
|
|
|
社会实践 Social Practice |
2.0 |
32 |
|
|
|
“毛泽东思想和中国特色社会主义理论体系概论”课外导读 Extra-curricular guided reading of An Introduction to Mao Zedong Thought and Theoretical System of Socialism with Chinese Characteristics |
1.0 |
16 |
|
|
|
毕业教育 Graduation Education |
0.5 |
0.5周 |
|
|
|
小计 Subtotal |
5.0 |
80 |
|
|
|
