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德国职业教育水平世界领先,大多数教师和学者将研究主力放在其优秀的教育体制——“双元制”上,而笔者及其项目团队另辟蹊径,依循德国先进的课程设计方法路径,从一线企业的人才需求调研着手,有理有据、自下而上地对成本核算与控制课程的教学目标和内容、任务设计和实施、课堂控制和评估进行了内容增添、重新设计和改编。项目组将新的课程设计成果应用于实际课堂,取得了较好的效果,把德国理论本土化的同时为国内其他院校会计类课程的重新设计提供了经验借鉴。
The level of vocational education in Germany is the highest in the world. Most teachers and scholars focus their research on their excellent education system - the “dual system.” The author and his team have taken a new approach and followed the path of advanced German curriculum design methods. Talents from the first-tier companies need research needs to be conducted, well-founded, from the bottom up on the cost accounting and control of the teaching objectives and content of the curriculum, task design and implementation, classroom control and assessment content added, redesigned and adapted. The project team applied the new curriculum design results to practical classrooms and achieved good results. This project provided a reference for the redesign of accounting courses in other institutions in China while localizing German theory.