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高职会计教学开展的目的一方面是为了让学生了解会计知识,具备后续发展能力;另一方面是让学生掌握会计实务操作技能,以适应未来的会计工作。笔者是高职院校会计专业《会计基础》课程的负责人,于2013年开始历经三年在课程建设方面取得了一些成果,形成了一定的课程特色,现从课程的设计理念和思路等方面进行总结,借此抛砖引玉,希望引起大家对高职会计课程更加深入的思考。
The purpose of higher vocational accounting teaching on the one hand is to enable students to understand accounting knowledge, have the ability to follow-up development; the other hand, is to enable students to master accounting practice skills to adapt to future accounting. The author is in charge of accounting major of accounting major in higher vocational colleges. After three years starting from 2013, he has made some achievements in curriculum construction and has formed certain characteristics of the curriculum. From the design concept and train of thought of the curriculum, To summarize, to start a discussion, hoping to arouse everyone’s thinking on higher vocational accounting courses more in-depth.