会计职业行为能力培养与实践教学模式研究

Study on Accounting Profession Behavior Aability and Model of Practice Teaching

职业行为能力是基于仿真环境中熟悉工作过程,掌握操作技能,对工作任务做出计划与决策,具有专业知识、专业技能、专业能力与行为方式的总和。职业行为能力的培养取决于后天的学习,与社会文化有密切的关系。会计专业职业行为是职业行为教育的重要方面。会计职业行为能力具有一定的特殊性且重要性更为突出。文章基于相关理论,对会计职业行为能力的实践教学模式改革进行了探索。

Profession behavior is based on the simulated environment in the familiar work process and grasping operation skill, making the plan and the decision, which is a whole package of knowledge, skill, abilities and action. To foster the capacity depends on the acquired learning and has something with social culture. Accounting profession behavior with special obvious role is one of important factors in the professional behavior education. The paper puts forward the innovation for the practice - learning model of the accounting professional behavior ability, based on the relation theory.