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目前我国高职会计专业较为普遍地存在着专业细分化、课程设置多为以学科为中心构建课程体系、忽视基本技能训练,实践课针对性差,课时不足等亟待解决的问题,而这直接影响到高职会计教育的人才培养目标的实现。本文以分析传统职教会计专业课程设置存在的主要问题为切入点,对职教会计专业课程设置改革的基本思路进行了研究和探讨,提出了构建高职会计专业“需求—能力”型模块式课程体系,并进行案例分析,指出构建该课程体系应注意的几点问题。
At present, there is a generalization of professional accounting in higher vocational education in our country. Curriculum is mostly composed of subject-centered curriculum, neglect of basic skills training, poor pertinence of practice and lack of class hours, which have a direct impact The Realization of Talents Training Objectives in Higher Vocational Accounting Education. Based on the analysis of the main problems existing in the curriculum setup of accounting major in traditional vocational education, this paper studies and discusses the basic ideas of the curriculum reform in vocational accounting major and puts forward some suggestions on how to set up “demand-ability” Modular course system, and case analysis, pointed out that the construction of the course system should pay attention to several issues.