更新时间：02-24 （刘教授）提供原创文章
摘要：我国目前已经步入大众化的高等教育阶段，为满足社会的多层次人才需求，需要提供多层次与多类型的高等教育。构建复合型应用人才培养模式是高等教育变革教育观念，应对科技发展的必然选择。
本文从作者亲身学习体会出发，针对高校会计专业人才培养模式进行了初步探索。论文详细介绍了作者在会计手工模拟实习课程中结合交叉学科知识、引入Excel辅助做账，提高会计工作效率，并分析了自己在实践过程中的收获。在实践的基础上，作者以一名受教育者身份分析了当前高校会计专业人才培养模式存在的问题并提出自己的建议。培养复合型应用会计人才需注意三点：一、改革教学方法，创新教学内容；注重课程之间的衔接，加大综合性实践训练力度；加强师资建设，充分发挥教师的引导作用。
关键词：会计专业，复合型应用人才，培养模式
Abstract：China is now entering the stage of popular higher education．In order to meet the whole society’s demand for multi-level talents, the society is required to provide for more multi-1evel and a variety of higher education. Setting up the cultivation mode of the compound personnel is an inevitable choice that higher education transforms the idea of education and replies the development of technology．
Based on the writer’s learning experience, this paper explores Accounting Professional Training Mode. The paper describes how the writer use cross-disciplinary knowledge and improve the efficiency of Accounting Manual Simulated Practice with help of Excel. Then, the writer analyzes problems of current Accounting Professional Training Mode and proposes her own proposals. Training compound applied accounting staff requires attention to three points: first, reform teaching method and content; second, focus on the interface between courses, and increase the intensity of the practical training; third, strengthening teacher Construction in order to give full play to the guiding role of teachers.
Keywords: Accounting; compound applied staff; Training Mode