面向信息时代的高职会计教育目标

The Educational Objectives of Accountant Specialty Facing to Information Age in Higher Vocational Education

信息时代,会计工作的重心转移到参与决策、参与管理和使用会计信息上,因此高职会计专业目标应进行重新定位,其目标应描述为:以满足社会需求为导向,培养面向市场经济中的企业和非盈利组织需求的具有开拓精神和创新意识,具备良好的职业道德、相关的专业知识并掌握学习技能的会计专门人才。

In the information age,the important points of accountant work has transfered to participation in dicision-making,management and applying accountant information.Therefore,the accountant specialty objectives of higher vocational education should be re-oriented,which can be described as cultivating the accountant professionals that have good professional morality,relative professional skills,etc.