应用型本科财会竞赛对学生跨岗位协作能力的培养研究

中图分类号：G642

文献标识码：A DOI：10.16400/j.cnki.kjdk.2026.2.023

Research on the Cultivation of Students' Cross-job Collaboration Ability in Applied Undergraduate Finance and Accounting Competitions

FENG Rongrong， LU Zengjin， DUAN Weijian （Guizhou Qiannan Economic College， Qiannan， Guizhou ）

AbstractThe article focuses onthe integration modelof "course competition training" and explores the mechanism of cultivating students'crossjobcollaboration ability through applied undergraduate financialand accountingcompetitions. Firstly，it islarifiedthatcrossjobcollborationabilityincludes fourdimensions： jobcognition，communicatioand cordination，task collaboration，and problem solving. Secondly，the problems of system fragmentation，competition elitism，andformaltraining inthecurentcuricuumareanalyzed.Finally，athree-levelpracticalpathisconstructed， which includes "course penetration + primary competition" to establish cognition， "competition special + comprehensive training" to strengthen ability， and "enterprise training + high-level competition" to test results. The research aims to solve the problemof the disconnectbetween teaching，competition，and training，and provide practical solutions forcultivating versatile talents in applied undergraduate finance and accounting majors.

Keywords"Course-Competition-Training" integration; applied undergraduate universities; financialand accounting competitions

随着《会计行业人才发展规划（2021一2025年）》提出“培养具备跨领域协作能力的复合型财会人才”，应用型本科财会专业的培养目标已从“技能型人才"转向“协同型人才"。（剩余4463字）