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高职院校的会计教育是贯穿学生职业生涯的教育过程,应从本专业学生必备的职业能力出发,以会计工作过程这一主线把理论和实践加以整合,满足岗位对职业能力的要求,解决理论与实践的脱节问题。会计专业的教材开发要紧跟专业建设、课程建设改革的步伐,以专业人才培养目标为依据,参考行业技能鉴定标准,打破理论教材与实训教材相分离的格局,构建一系列符合社会需求和人才培养目标的理论和实践一体的优质教材。
The accounting education in higher vocational colleges is a process of education running through the students’ careers. Based on the necessary vocational skills of the students, the theory and practice should be integrated in the main line of the accounting work process to meet the job requirements of occupational skills The disconnect between theory and practice. The development of teaching materials of accounting major should closely follow the pace of professional construction and curriculum construction reform. Based on the training objectives of professional personnel, referring to the industrial skill appraisal standards, we should break the pattern of separation of theoretical textbooks and practical training textbooks, and construct a series of policies in line with social needs and Talent training objectives of the theory and practice of high quality teaching materials.