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教学质量的提高是高职教育改革的根本目标,而教材建设又是促进提高教学质量的重中之重;高职教育基础会计教材在建设时必须进行创新,应形成以培养学生为中心、以技能塑造为本位、以实训操作为导向的“三位一体”的体系。建设创新型教材,就必须由校企合作对基础会计教材进行基于会计工作过程为主线的建设,按照“理实一体”的思路进行整合,开发建设适用高职教育的创新型基础会计教材。
The improvement of teaching quality is the fundamental goal of the reform of higher vocational education, and the construction of teaching materials is also the top priority of promoting the improvement of teaching quality. The basic accounting teaching materials of higher vocational education must be innovated in the process of construction. Skills are modeled on the basis of practical training and oriented “Trinity” system. The construction of innovative textbooks, it is necessary to school-enterprise cooperation in basic accounting teaching materials based on the accounting process as the main line of construction, in accordance with the “unity of ideas” to integrate the development and construction of higher vocational education for innovative basic accounting textbook .