高职院校会计专业教学改革的思考

On the Teaching Reform of Accounting Major in Higher Vocational Colleges

阐述了为适应社会主义市场经济建设需要,培养学生掌握扎实的会计理论知识和娴熟的会计实务技能,具有一定管理素质的"应用型"专门人才,会计专业的教学应以立足地方,适应市场需要为目标。在强调基础教育与专业教育相结合、理论与实践并重的基础上,以应用能力为主线创新设计高职会计专业教学方式。

In order to adapt to the requirement of social marketing economic building, this paper discusses that students should master basic accounting theory knowledge and professional skills with some management quality. Therefore, the teaching of accounting should be oriented from local place to adapt to the marketing requirement. On the bases of the combination of fundamental education and professional education, theory and practice, the teaching method of accounting major needs creating and designing with the main line of applicable ability.