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会计学专业《会计实训》课程内容中,除了要体现“会计核算到财务管理的实务性”的特殊性以外,还要体现出“微观到宏观经济性”的特性,即一方面突出会计所具有的特殊性——即特定会计主体的会计处理流程和特殊经济环境,另一方面又必须着眼于会计本身所具备的普遍性——即会计作为人财物资源的集中核算管理并提供财务信息。因此,《会计实训》课程体系应当包括三个部分:第一部分,会计基础知识;第二部分,会计主体的特殊性;第三部分,会计处理普遍合规性基础上的手工及电算会计处理流程。笔者从职业定位、专业定位、课程体系至实施保障的思路来探讨职业院校会计专业《会计实训》课程体系。
In addition to reflecting the particularity of “accounting to the practicality of financial management” in the course of “accounting training” of accounting major, the characteristic of “microscopic to macroeconomic” should also be reflected, that is, On the other hand, we must focus on the universality of accounting itself - that is, the accounting as a centralized accounting management of human and material resources Provide financial information. Therefore, the “accounting training” curriculum system should include three parts: the first part, the basic knowledge of accounting; the second part, the particularity of the main body of accounting; the third part, accounting and accounting manual and computerized accounting based on general compliance Process flow. From the professional orientation, professional orientation, curriculum system to the implementation of the idea of security to explore vocational accounting major “accounting training” course system.