| With the fascinate progress of technology and society, innovation in economy and management with new ideas and various tools are becoming more and more as well, which provides powerful engine for national prosperous development. The fostering of creative accountancy talents is given not only new missions, but also fresh meaning.Thus research-based universities are targeted as main foundation. Besides, accounting as one of the most fundamental discipline in management is also given new innovative essence. Oriented by innovative capacity training of bachelor students major in accounting in research-based universities, this paper starts with the concept explanation of accounting innovation and the influential factors, then distributing questionnaires to targeted students and their teachers in universities，HR managers and CFOs in business corporations. After that, it analyzes the internal and external factors and the existing problems that affect the innovative ability of undergraduates. At last some new ways about cultivation of innovation-oriented ability are proposed from various aspects like training goals, courses design, teaching method, practical experiences, and incentive mechanism.If research-based universities is compared to the enterprise, accounting undergraduates’ innovation is one of the products in enterprise, influencing factors of innovation ability is factors of production, training links is the production process, incentive systems and the cost of education is enterprise incentive system and production costs. This paper analysis accounting undergraduate innovation training from the above aspects. Innovative Capacity in Accounting is defined throughout analysis, which refers to these abilities when taking accounting professions: the ability to solve ordinary problems by using new and more effective approaches in order and efficiently; the ability to choose appropriate accounting methods to match objects; the ability to foresee potential risks; and the ability to differentiate the performances and essences of economic business. Besides, the internal and external factors are proposed which influence the Innovative Capacity in Accounting for bachelors in research-oriented universities. The internal ones are innovative thinking, well-based theoretical foundation and broad range of knowledge, interest in learning and perseverance. The external ones are innovative atmosphere, disciplines education system, cultivation approaches and facilities. Finally, the policy-making suggestions come from accounting and pedagogic perspective and also include career planning, social entrepreneurship, incentive mechanism and cost management aspects. |
