Research On The Problems And Countermeasures Of The Lack Of Core Competence Of Accounting Majors In The New Era

In the new era,relying on technological innovation driven,Internet plus,AI,Promote the transformation and upgrading of industrial economy,and give play to the important role of accounting talents in the construction of talent team in China.Strengthening the construction of accounting talent team,focusing on cultivating the core competence of accounting talents,increasing the competitiveness of the accounting industry leads to the implementation of talent strategies and realizing the goal of strengthening the country with talents and education.According to the accounting industry’s medium-to long-term human resource development plan(2010-2020),the accounting profession has expanded from traditional bookkeeping,accounting and reimbursement to internal control,investment and financing decision-making,enterprise merger and acquisition,value management,strategic planning,corporate governance,accounting information and other high-end management fields.In the new era of industrial economic transformation and upgrading,can colleges and universities cultivate high-quality accounting talents with core professional ability,and how to cultivate high-quality accounting talents with core professional ability? Thinking about these problems is the historical mission given by the times.First,in this paper,we will investigate and analyze the development of the core competences of accounting specialists at universities using research methods such as literature surveys,questionnaire surveys,and interviews,and utilize our advanced experience in Japan and overseas to utilize the advanced experience of accounting specialists.Through research and analysis,the author thinks that the accounting professional core competence mainly includes accounting processing ability,financial reporting ability,financial reporting ability and accounting professional core competence Strategic planning ability,tax processing ability,audit and internal control ability,financial analysis and forecasting ability,etc.take these six core professional abilities as the entry point and the standard of analysis and demonstration.Secondly,this paper mainly uses SPSS statistical analysis and qualitative and quantitative research methods to study the lack of core competence of accounting major from the two dimensions of quantity and quality,investigates,count and analyze the quality of higher education human resource development and the current state of accounting human resource development,analyze the causes of problems using constructivist learning theory,collaborative development theory and goal setting theory to explore the internal causes of the lack of core competence.Finally,in view of the causes of the problems,the accounting professional training system is constructed based on the constructivist learning theory,collaborative development theory and goal setting theory to maximize the core competence of accounting students and meet the internal demands of high-quality accounting talents in the social and economic development of the new era.