摘 要

书证融通是在“1+X”证书制度的内涵下，推动校企合作办学，共同协作培养优秀的复合创新型高级会计人才，解决会计市场雇佣单位和受雇群体长期存在的供需失衡矛盾，满足会计市场人才供应需求，完善社会市场经济结构，为经济发展注入活力；改革高职院校会计人才培养目标与社会用职需求脱节的现象，调整优化职业教育内部结构，改善和提高职业教育为经济社会发展的贡献能力；缓和会计行业人员创新创造能力断层式发展困境，综合提升会计从业人员的综合素质和职业技能，实现个人社会价值突破，全面提高国民认知水平。这就需要国家、企业、高职院校、个人立足“大智移物云”时代对会计人才需求，四位一体充分利用“１＋Ｘ”证书制度的政策连贯性优势支持，从各自的职能角度出发，共同致力于服务时代经济发展的需要，促进国家经济社会稳步发展。

关键词：书证融通；“1+X”证书制度；会计人才；培养

On the cultivation of accounting talents through the integration of documents and evidence

Abstract：Documentary evidence, was in the connotation of "1 + X" certificate system, to promote university-enterprise cooperation in running schools, work together to cultivate compound innovative senior accounting talents, solve the accounting market employing units and employment group of long-standing imbalance between supply and demand contradiction, to meet the demand of accounting talent market demand, optimize the structure of social market economy and inject vigor for economic development; To reform the disconnection between the training goal of accounting talents in higher vocational colleges and the demand of social employment, adjust and optimize the internal structure of vocational education, improve and enhance the ability of vocational education to contribute to economic and social development; To alleviate the development dilemma of the innovation and creation ability of accounting personnel, comprehensively improve the comprehensive quality and professional skills of accounting practitioners, achieve a breakthrough in personal social value, and comprehensively improve the national cognitive level. This would require the state, enterprises, higher vocational colleges, and individuals based on "the big wisdom move things cloud" era, the demand for accounting talents four one make full use of the system of "1 + X" certificate policy coherence advantage support, from the perspective of their respective functions, committed to service times the needs of economic development, promote national economic and social steady development.

Key words：Documentary evidence integration; "1+X" certificate system; Accounting Talents ；Training 

目录

引言 1

文献综述 2

理论框架 3

研究方法 4

讨论与分析 4

一、书证融通对会计人才培养的价值取向 4

（一）变革教育管理体制实现多元化评价方式 4

（二）提升教育为社会政治经济和科技文化发展服务的能力 5

（三）提高毕业生优质就业率 5

二、会计行业现状 6

（一）会计市场现状 6

（二）高职院校会计人才培养现状 7

三、书证融通的实施路径 11

（一）以思想变革为先导宣传书证融通教育意义 11

（二）改革高职院校教学管理体制 11

（三）校企合作办学 12

结论 13

参考文献: 14

致谢 15