会计职业准入制度和会计高职教育

The Development of Accounting Profession and Accounting Higher Vocational Education

目前我国会计行业有一套严格的职业准入制度,这一准入制度不但是确认会计人才的门槛,也是高职会计教育的方向和内容。会计高职教育应根据会计人才市场、会计职业资格设定会计高职人才培养目标、课程设置和教学模式。

At present, there is a very strict set of professional entrance system in accounting profession of our country, which is not only a threshold for qualified accountants but also the direction of higher accounting vocational education. The training objects, the courses arrangements and the teaching mode of higher accounting vocational education should be designed according to accounting job-hunting markets and accounting professional qualification.