会计行业技术技能积累与教学转化研究

Research on the Accumulation of Technical Skills and Teaching Transformation in Accounting Industry

在会计行业走向财务智能化和高职教育走向教育信息化的双重背景下,基于会计行业、会计专业提出技术技能积累和教学转化升级的思路。首先,对会计行业、会计专业技术技能积累和教学转化的研究现状进行分析;其次,基于财务会计加速转向管理会计的现状,重新编制面向未来的会计行业技术技能清单;最后,以会计专业教学资源建设为例,探讨如何将新技术技能进行教学转化,从而形成基于新技术技能清单的高职会计专业人才培养方案及系列配套实施方案。

Under the dual background of the accounting industry moving towards financial intelligence and higher vocational education moving towards education informatization,the ideas of technical skill accumulation and teaching transformation upgrading are put forward based on accounting industry and accounting specialty.Firstly,it analyzes the research status of technical skill accumulation and teaching transformation of accounting industry and accounting specialty.Secondly,based on the current situation of accelerating financial accounting to management accounting,recompile the accounting industry technical skills list for the future.Finally,taking the construction of teaching resources of accounting specialty as an example,this paper discusses how to transform the teaching of new technical skills,so as to form a talent training program and a series of supporting implementation programs for higher vocational accounting specialty based on the new list of technical skills.