會(huì)計(jì)學(xué)專業(yè)（專升本）人才培養(yǎng)方案范本一、培養(yǎng)目標(biāo)本專業(yè)培養(yǎng)適應(yīng)社會(huì)經(jīng)濟(jì)建設(shè)需要，知識(shí)、能力、素質(zhì)全面發(fā)展，能在企業(yè)、事業(yè)單位及政府部門(mén)從事會(huì)計(jì)實(shí)務(wù)與財(cái)務(wù)管理工作，具有創(chuàng)新精神和市場(chǎng)適應(yīng)能力的高素質(zhì)應(yīng)用型人才。二、培養(yǎng)要求本著“高素質(zhì)、強(qiáng)能力”的原則，本專業(yè)學(xué)生主要學(xué)習(xí)會(huì)計(jì)、審計(jì)和財(cái)務(wù)管理等方面的基本理論和基本知識(shí)，受到經(jīng)濟(jì)學(xué)的基本訓(xùn)練，熟悉國(guó)內(nèi)與會(huì)計(jì)相關(guān)的方針、政策、法規(guī)和國(guó)際會(huì)計(jì)慣例；了解會(huì)計(jì)學(xué)的理論前沿和發(fā)展動(dòng)態(tài)，熟練掌握會(huì)計(jì)學(xué)定性、定量分析方法，具備分析并解決會(huì)計(jì)與財(cái)務(wù)管理實(shí)際問(wèn)題的基本能力。三、主干學(xué)科管理學(xué)、經(jīng)濟(jì)學(xué)。四、主要課程微觀經(jīng)濟(jì)學(xué)、宏觀經(jīng)濟(jì)學(xué)、中級(jí)財(cái)務(wù)會(huì)計(jì)學(xué)、高級(jí)財(cái)務(wù)會(huì)計(jì)、成本會(huì)計(jì)、財(cái)務(wù)管理、管理會(huì)計(jì)、稅務(wù)會(huì)計(jì)、審計(jì)學(xué)等。五、主要實(shí)踐性教學(xué)環(huán)節(jié)企業(yè)沙盤(pán)模擬、成本會(huì)計(jì)實(shí)驗(yàn)、稅務(wù)會(huì)計(jì)實(shí)驗(yàn)、財(cái)務(wù)決策實(shí)驗(yàn)、會(huì)計(jì)手工綜合實(shí)驗(yàn)、會(huì)計(jì)電算化綜合實(shí)驗(yàn)、畢業(yè)實(shí)習(xí)、畢業(yè)論文等。六、修業(yè)年限兩年七、授予學(xué)位管理學(xué)學(xué)士學(xué)位八、相近專業(yè)財(cái)務(wù)管理、工商管理。九、會(huì)計(jì)學(xué)（專升本）專業(yè)課程設(shè)置及學(xué)時(shí)分配表（見(jiàn)表1）十、集中實(shí)踐教學(xué)環(huán)節(jié)進(jìn)程表（見(jiàn)表2）十一、分學(xué)期課程進(jìn)程表（見(jiàn)表3）表1 會(huì)計(jì)學(xué)（專升本）專業(yè)課程設(shè)置及學(xué)時(shí)分配表性質(zhì)課程分類課程代碼課程名程總學(xué)分總學(xué)時(shí)分類學(xué)時(shí)各學(xué)期周學(xué)時(shí)分配考核備注理論實(shí)踐（課外）一二三四1212必修課基礎(chǔ)課011010161馬克思主義基本原理概論2.54832(16)2+1考試必修112160071概率論與數(shù)理統(tǒng)計(jì)348483考試必修111010021線性代數(shù)348483考查必修072010021微觀經(jīng)濟(jì)學(xué)348483考試必修072000111宏觀經(jīng)濟(jì)學(xué)232322考查必修667000025創(chuàng)新創(chuàng)業(yè)232322考查必修小計(jì)15.5256240(16)672專業(yè)課072（1-2）13012中級(jí)財(cái)務(wù)會(huì)計(jì)（1-2）6969633考試必修072013021成本會(huì)計(jì)348483考試必修074005021成本會(huì)計(jì)實(shí)驗(yàn)132322考查必修072013041審計(jì)學(xué)348483考試必修062005081審計(jì)學(xué)實(shí)驗(yàn)132322考查必修072013051財(cái)務(wù)管理464644考試必修073013031稅務(wù)會(huì)計(jì)348483考試必修074005011稅務(wù)會(huì)計(jì)實(shí)驗(yàn)132322考查必修小計(jì)22400336641285選修課方向課063005621財(cái)務(wù)分析348483考試限選093005011西方會(huì)計(jì)學(xué)（雙語(yǔ)）348483考查限選073005011高級(jí)財(cái)務(wù)會(huì)計(jì)348483考查限選073013011金融企業(yè)會(huì)計(jì)232322考查任選075005011會(huì)計(jì)信息系統(tǒng)36432324考查任選073011041證券投資學(xué)232322考查任選065005611資產(chǎn)評(píng)估學(xué)232322考查任選065005601內(nèi)部控制與風(fēng)險(xiǎn)管理232322考查任選073013021政府及非營(yíng)利組織會(huì)計(jì)232322考查任選065005161稅務(wù)籌劃232322考查任選065005251會(huì)計(jì)制度設(shè)計(jì)116162考查任選小計(jì)（限選9學(xué)分，任選9學(xué)分）18288288實(shí)踐教學(xué)環(huán)節(jié)社會(huì)實(shí)踐8192192△△考查必修畢業(yè)實(shí)習(xí)4966周△考查必修畢業(yè)論文1024010周△考查必修合計(jì)77.51472864608備注：需修滿77.5學(xué)分方可畢業(yè)，其中基礎(chǔ)課15.5學(xué)分,專業(yè)必修課22學(xué)分，限選課9學(xué)分，方向任選課9學(xué)分，實(shí)踐環(huán)節(jié)22學(xué)分。表2 集中實(shí)踐教學(xué)環(huán)節(jié)進(jìn)程表性質(zhì)課程代碼實(shí)踐環(huán)節(jié)名稱總學(xué)分開(kāi)課學(xué)期周數(shù)/學(xué)時(shí)備注必修064005201企業(yè)沙盤(pán)模擬1224064005051財(cái)務(wù)決策實(shí)驗(yàn)3372064005311會(huì)計(jì)手工綜合實(shí)驗(yàn)3372064005321會(huì)計(jì)電算化綜合實(shí)驗(yàn)1324064005261畢業(yè)實(shí)習(xí)444周062005381畢業(yè)論文10410周合計(jì)22192+14周表3分學(xué)期課程進(jìn)程表第一學(xué)期課程代碼課程名稱開(kāi)課院系總學(xué)分計(jì)劃學(xué)時(shí)講課上機(jī)實(shí)驗(yàn)與實(shí)踐學(xué)時(shí)（周）考核備注072010021微觀經(jīng)濟(jì)學(xué)經(jīng)濟(jì)系348483考試必修111010021線性代數(shù)基礎(chǔ)教學(xué)部348483考查必修072113012中級(jí)財(cái)務(wù)會(huì)計(jì)（1-1）會(huì)計(jì)系348483考試必修072013021成本會(huì)計(jì)會(huì)計(jì)系348483考試必修074005021成本會(huì)計(jì)實(shí)驗(yàn)會(huì)計(jì)系132322考查必修072013051財(cái)務(wù)管理會(huì)計(jì)系464644考試必修073013011金融企業(yè)會(huì)計(jì)會(huì)計(jì)系232322考查任選075005011會(huì)計(jì)信息系統(tǒng)會(huì)計(jì)系36432324考查任選073011041證券投資學(xué)會(huì)計(jì)系23232322考查任選合計(jì)192882566416說(shuō)明：分學(xué)期課程進(jìn)程表第二學(xué)期2學(xué)期課程代碼課程名稱開(kāi)課院系總學(xué)分計(jì)劃學(xué)時(shí)講課上機(jī)實(shí)驗(yàn)與實(shí)踐學(xué)時(shí)（周）考核備注2072000111宏觀經(jīng)濟(jì)學(xué)經(jīng)濟(jì)系232322考查必修2112160071概率論與數(shù)理統(tǒng)計(jì)基礎(chǔ)教學(xué)部348483考試必修2011010161馬克思主義基本原理概論基礎(chǔ)教學(xué)部2.54824242考試必修2072213012中級(jí)財(cái)務(wù)會(huì)計(jì)（1-2）會(huì)計(jì)系348483考試必修2072013041審計(jì)學(xué)會(huì)計(jì)系348483考試必修2062005081審計(jì)學(xué)實(shí)驗(yàn)會(huì)計(jì)系132322考查必修2063005621財(cái)務(wù)分析會(huì)計(jì)系348483考試限選2093005011西方會(huì)計(jì)學(xué)（雙語(yǔ)）會(huì)計(jì)系348483考查限選2065005611資產(chǎn)評(píng)估學(xué)會(huì)計(jì)系232322考查任選2073013021政府及非營(yíng)利組織會(huì)計(jì)會(huì)計(jì)系232322考查任選2065005601內(nèi)部控制與風(fēng)險(xiǎn)管理會(huì)計(jì)系232322考查任選2065005161稅務(wù)籌劃會(huì)計(jì)系232322考查任選2064005201企業(yè)沙盤(pán)模擬會(huì)計(jì)系12424考查必修合計(jì)21.53762968021說(shuō)明：分學(xué)期課程進(jìn)程表第三學(xué)期課程代碼課程名稱開(kāi)課院系總學(xué)分計(jì)劃學(xué)時(shí)講課上機(jī)實(shí)驗(yàn)與實(shí)踐學(xué)時(shí)（周）考核備注072005021稅務(wù)會(huì)計(jì)會(huì)計(jì)系348483考試必修074005011稅務(wù)會(huì)計(jì)實(shí)驗(yàn)會(huì)計(jì)系132322考查必修667000025創(chuàng)新創(chuàng)業(yè)就業(yè)指導(dǎo)中心232322考查必修073005011高級(jí)財(cái)務(wù)會(huì)計(jì)會(huì)計(jì)系348483考查限選065005251會(huì)計(jì)制度設(shè)計(jì)會(huì)計(jì)系116162考查任選064005051財(cái)務(wù)決策實(shí)驗(yàn)會(huì)計(jì)系37272考查必修064005311會(huì)計(jì)手工綜合實(shí)驗(yàn)會(huì)計(jì)系37272考查必修064005321會(huì)計(jì)電算化綜合實(shí)驗(yàn)會(huì)計(jì)系12424考查必修合計(jì)163281