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近几年,会计行业快速发展。企业会计准则与国际接轨,会计信息化规范发展,会计工作重心从会计核算转移到为决策提供支持。会计人才的质量也不断提高。中职会计专业作为会计学历层次中最低的一个级别,在就业方面有其固有的限制。中职会计专业设置与人才培养方面应适应会计行业的发展,符合职业需求。
In recent years, the accounting profession has developed rapidly. Corporate accounting standards and international standards, standardized development of accounting information accounting center of gravity shifted from accounting to provide support for decision-making. The quality of accounting talent also continues to improve. The accounting profession as a secondary accounting level as the lowest level, with its inherent limitations in employment. The establishment of accounting profession in secondary vocational schools and personnel training should adapt to the development of the accounting profession, in line with occupational needs.