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会计专业主干课程是会计职业核心能力的集中反映。本文通过对高职高专会计专业课程设置现状的分析,依据社会对会计人才的需要和经济技术的发展趋势,并根据设置会计专业主干课程体系应遵循的五项基本原则和对会计内容的真正的认识,结合21世纪会计人才培养目标,提出了高职高专会计专业主干课程设置改革的设想:即将财务管理与管理会计合并且分四个层次设置会计专业主干课程的方案。
The accounting major course is a concentrated reflection of the accounting profession core competence. Based on the analysis of the status quo of the accounting profession curriculum in higher vocational colleges, based on the social needs of accounting personnel and the development trend of economy and technology, and according to the five basic principles that should be followed in setting up the accounting major course system and the true Combined with the 21st century goal of accounting personnel training, put forward the idea of accounting curriculum reform in accounting major courses: the financial management and management accounting merger and set up four levels accounting major courses program.