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工学结合已成为高职教育人才培养模式改革的重要切入点。作为会计系的核心课程之一,出纳实务应以培养职业教育所需要的实用型、复合型财会人才为最终目标,探索一条符合高职自身特色的教学改革道路。文章从企业对出纳人员职业岗位培养要求出发,明确提出以提高会计相关专业学生出纳专业业务技能为需求,基于工作过程对出纳实务课程进行设计,并针对教学方法改革进行分析。
The combination of work and study has become an important entry point for the reform of personnel training mode in higher vocational education. As one of the core courses of accounting department, cashiering practice should aim at cultivating the practical and complex accounting talents required by vocational education as the ultimate goal, and explore a teaching reform road that is in line with the characteristics of higher vocational education. Based on the requirements of enterprises for the training of occupational positions of cashiers, the article clearly put forward the need to improve the cash flow professional skills of accounting-related majors, design the cashier’s practical courses based on the work process, and analyze the reform of teaching methods.