高职高专会计学课程教材建设

Problems and Countermeasures about Construction of Accounting Courses and Textbooks in Vocational Colleges

构建现代化的会计学课程体系和选用适当的会计学教材是会计专业建设的中心环节,是实现会计专业培养目标的基本保证。要想开发出科学的、理性的体现高职高专特色的会计学课程体系,必须摆脱传统会计教育模式的束缚,充分考虑会计行业背景、实践性教学以及学生现状,将以学科教育为中心的培养目标转变到会计技术应用型人才的培养目标上来。

Constructing the modern accounting course system and choosing the adequate accounting textbooks are the main point of the accounting major construction and the essential guarantee of realizing the fostering aims of the accounting major. If we want to develop the scientific and rational course systems of vocational colleges which reflects their characteristics, we must get rid of the traditional education mode of accounting, trying to take the professional background of accounting and practical teaching and the students＇conditions into consideration： transferring the mode based on the course education center to the aims of fostering applied and technical accounting talents.