The synergy theory can provide effective theoretical support for the process innovation of accounting continuing education.According to the system synergy theory,the accounting continuing education system can be examined from the three dimensions of the system synergy between accounting theory and accounting practice,the system synergy between the core course group and the auxiliary course group,and the system synergy between the individual demand and the industry demand.Taking"Synergy Theory"as the theoreti-cal support and"order parameter"linkage as the logical base,it is found that the above three synergistic relationships have an inherent logical relationship between them,with accounting theory and accounting practice as the prerequisites,core and auxiliary course clusters as the contents and process modes,individual demand and industry demand corresponding to endogenous and external dynamics respec-tively,which in turn become the robustness of individual accountants and the accounting industry.Therefore,taking synergy as the logical purpose,we try to clarify the essence of accounting continuing education,enhance the training objectives of both individual and social benefits,optimize the existing curriculum system,improve the endogenous dynamics,and gain a deep understanding of the essence of ac-counting continuing education.
关键词
系统协同理论/序参量/需求参量/会计继续教育/会计人才培养/新文科理念
Key words
Synergy Theory/order parameter/demand parameters/accounting continuing education/accounting talents/New Liberal Arts Concepts
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