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近年来高等职业教育在数量上明显增长,因此我国将高职院校教育培养目标明确定位为“培养具有较强实践能力、满足基层需要的应用型、实用型高级人才为主”。但就目前看来职业教育的定位依然没有完全摆脱学科教育为主的模式。在大量资料检索中看出,国外学者对参与式教学非常重视,进行了大规模量化研究,而国内参与式教学,无论是理论研究还是实践研究方面都还比较薄弱。参与式教学是应用型人才培养的不可或缺的方面。从微观方面看,将有助于转变课堂上教师为主体的教育现状,从而夯实学生实践工作能力,有利于培养出有独立思考能力;从宏观方面,则可以为改进我国现行教学设计方式,深化会计专业新课程改革提供理论决策依据。
In recent years, there has been a noticeable increase in the number of higher vocational education in our country. Therefore, the goal of education and training of higher vocational colleges in our country has been clearly defined as “cultivating applied and practical senior talents with strong practical ability and meeting the needs of the grassroots.” However, at present it seems that the orientation of vocational education is still not completely out of the mode of subject education. Seen in a large number of data retrieval, foreign scholars attach great importance to participatory teaching, carried out a large-scale quantitative research, and domestic participatory teaching, both in theory and practice are still relatively weak. Participatory teaching is an indispensable aspect of applied talents training. From the microscopic point of view, it will help to change the status quo of teachers in the classroom as the main body of education, so as to consolidate the ability of students to practice their work and help cultivate independent thinking ability. From the macroscopic perspective, it can be used to improve the current teaching design methods in our country, The New Curriculum Reform of Accounting Specialty Provides the Theoretical Decision-making Basis.