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目前职业学校财会专业单一制的教学模式,适应不了学生多渠道的就业要求,适应不了当前企业财务会计制度,适应不了社会经济的发展。职业学校利用弹性学习制度,能拓宽学生学习的门路,能拓宽专业设计的要求,能拓宽教师的才能,提高学生的理论素质,提高学生的实践能力,提高学生的专业技能水平。
At present, the teaching mode of single-unit system of accounting major in vocational schools can not meet the employment requirements of students in multiple channels and can not adapt to the current enterprise financial accounting system and can not meet the needs of social and economic development. The use of flexible learning system in vocational schools can broaden the students’ learning path, broaden the requirements of professional design, broaden teachers’ ability, improve students’ theoretical quality, improve students’ practical ability, and improve students’ professional skills.