[摘要] 随着我国经济体制以及全球经济一体化进程的加快，经济结构的调整，市场机制的完善，人才市场在这样的背景下快速增长，我国对注册会计师的需求也大大提高到了专业水平。本文首先从我国注册会计师人才需求特点、注册会计师行业人才培养体系、注册会计师专业胜任能力要求三方面对注册会计师行业人才需求与培养进行理论研究；其次，对我国注册会计师专业方向培养模式及现状进行分析；最后，本文以X高校为例，分析X高校注册会计师专业方向现状，对在读学生和毕业学生进行分析调查，对加强注册会计师专业方向的发展，进行研究。75822

[毕业论文关键词] 注册会计师；人才培养；培养模式；改革建议

Research on the problem of talent demand and training of Certified Public Accountants in China

Abstract :along with the economic system of our country and speeding up of the process of global economic integration, the adjustment of economic structure, the improvement of market mechanism, the rapid growth of the talent market under such a background, the demand of Certified Public Accountants in our country also greatly improved to the professional level。 Firstly in China registered accountants demand characteristic of talents, registered accountants industry personnel training system, registered accountants professional competency requirements of three aspects of CPA industry demand for talent and training of theoretical research; secondly, to our country registered accountants professional to the training mode and the present situation analysis; at the end of this paper, taking x University as an example, analyzes the X university registration status of CPA professional direction, to conducted investigation and analysis of the student and graduate student, reserve personnel training, strengthening of registered accountants CPA's professional party to, whether according to the original intention, to a large number of professional talents。

 Key words:  CPA professional direction   personnel training   Training model    Reform proposals

目      录

一、绪论 1

（一）研究目的 1

（二）研究的意义 1

（三）论文主要内容及研究方法 1

二、注册会计师行业人才需求与培养理论研究 2

（一）我国注册会计师人才需求特点 2

（二）注册会计师行业人才培养体系 3

（三）注册会计师专业胜任能力要求 4

三、 我国注册会计师行业发展现状分析 5

（一）高校对注册会计师人才培养的理念 5

 (二）我国注册会计师专业方向培养模式现状分析 6

（三）我国注册会计师方向建设情况 7

   （四）我国注册会计师行业发展过程中存在的问题 7

四、案例分析——X高校注册会计师专业培养模式分析 9

（一）X高校注册会计师专业现状 9

（二）对在读学生的调查 10

（三）对毕业学生的调查 12

（四）高校注册会计师培养模式对我国注册会计师人才培养的影响