专升本应用型人才培养课程体系改革探究——以会计学专业为例
Exploring the Reform of the Curriculum System for Cultivating Applied Talents in Top-Up Degree Programs—A Case Study of Accounting

在技术革新和国际化竞争背景下，传统会计教育难以满足新时代对应用型人才的要求，改革专升本课程体系具有重要的现实意义。本文分析了当前应用型人才培养的研究现状，并总结国内外相关课程体系设计和实践经验，指出专升本学生具有一定的专业基础和实践经验，但理论知识薄弱，学习积极性需要激发。会计学专升本专业课程体系包括通识教育、学科教育、专业教育和实践教育四个模块，旨在帮助学生拓宽知识面、深化理论、提升专业技能和增强实操能力。
In the context of technological innovation and international competition, traditional accounting education struggles to meet the demands for applied talents in the new era. Therefore, reforming the curriculum system for top-up degree programs holds significant practical importance. This paper analyzes the current research status of applied talent cultivation and summarizes the design and practical experiences of related curriculum systems both domestically and internationally. It points out that top-up degree students possess a certain level of professional foundation and practical experience, but their theoretical knowledge is weak and their learning motivation needs to be stimulated. The accounting top-up degree curriculum system includes four modules: general education, disciplinary education, professional education, and practical education. The aim is to help students broaden their knowledge base, deepen their theoretical understanding, enhance their professional skills, and strengthen their practical abilities.