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Article Title : Research on Stepped Ability Cultivation System from the Perspective of Information Flow in Knowledge Value Chain
Author(s) : Jie Ren, Yu Yang
Corresponding Author : Jie Ren
Keywords : Application-Oriented Universities; Knowledge Value Chain Perspective; Stepped Capabilities.

As an important base for the development of basic knowledge and application ability of accounting talents, application-oriented universities have undertaken important missions. This article takes the training of accounting professionals in applied universities as the research object, combines the knowledge flow and value flow analysis involved in the knowledge value chain theory, the application of the knowledge value chain in the talent training model, and the support of software and hardware infrastructure, and combines the knowledge flow with Combining analysis with value stream, exploring and designing a system that conforms to the stepped ability training of the accounting profession in applied universities. Put the cultivation of students' knowledge application ability and accounting practice ability in a prominent position, and explore new models and new ways of training senior applied accounting talents.