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高职会计专业实行“双证书”制度,是专业教育发展的需要,也是提高学生就业竞争力的需要。高职会计专业在基于工作过程系统化课程体系设计的同时进行“双证书”教学子体系的设计,就是要将“双证书”制度在教学层面予以推进。“双证书”教学子体系的设计目标高职会计专业基于工作过程的课程体系的特点,使其课程内容以会计职业岗位和岗位群所需的能力为主线,按工作过程的不同任务和环节进行能力分解,细化成若干能
The implementation of “double certificates” system in higher vocational accounting major is the need of professional education development as well as the need to improve students’ employment competitiveness. The accounting profession of higher vocational colleges carries out the design of “double certificate” teaching subsystem at the same time that systematic curriculum system is designed based on the work process, that is, it is necessary to promote the “double certificate” system at the teaching level. “Double certificate ” teaching sub-system design goals accounting system based on the work process of higher vocational accounting system, so that the contents of the course to accounting job positions and groups required capacity as the main line, according to the different tasks of the work process and Part of the ability to break down, refined into a number of able