高职会计专业《财务会计》课程设计的思考与探索

Thoughts and Research on Curriculum Design of "Financial Accounting" in College

实践性是高等职业教育最显著的特点,所以专业技能课程的开发应着眼于实施有效教学的需要,提升学生综合素质、技能水平,以适应企业对学生职业或职业群的知识结构和能力结构的需要。课程设计是高职实践教学的重中之重,是培养高职学生职业能力的最有效的手段。财务会计课程的设计必须以会计岗位工作任务为依据,以培养职业能力为核心,根据社会、企业要求和学生职业发展的需要来合理组织教学。

Practice is the most significant characteristic of higher vocational education. Therefore, In order to meet the businesses＇ needs for the knowledge and ability structure of the students, the development of courses for training professional skills should focus on the needs of the implementation of effective teaching to enhance the overall quality and skill level of the students. Curriculum design is the most important thing in practical teaching in college and is the most effective means to train vocational ability of the students. The curriculum design of ＂financial accounting＂ must be based on the task of accounting and must focus on cultivating professional competence. We should organize our teaching according to the needs of society, businesses and career development of the students.