中职会计专业教育应当关注职业判断能力

About Professional Education for Accounting in Secondary Vocational Education Schools Should Concern about Vocational Judgment Capacity

随着社会主义市场经济的快速发展和会计核算标准的国际化,企业所处的经济环境越来越复杂,会计职业判断越来越受到社会各界的关注。为中小企业培养会计人员的中等职业学校会计专业教育,应当更新理念,关注职业判断能力培养。应在树立职业判断能力意识,理论与实践的结合,职业道德及提高教师素质等方面采取措施,初步培养中职会计专业学生的职业判断能力。

With the development of socialist market economy and the rapid development of international accounting standards, and the increasingly complex eoonomic environment for enterprises, the accounting professional judgment is drawing more and more attention from all circles of society. The professional education training for small and medium-sized accounting staff of accounting profession in secondary vocational education schools should be updated in concept, concerned about the capacity of vocational judgment training. It is discussed about taking measures in aspects of establishment of professional judgment sense, combination of theory and practice, professional ethics and the enhancing of teachers＇ qualities, etc. to develop initially the ability of accounting profession students of secondary vocational education schools.