高职会计专业课程体系的构建

The Construction of a Curriculum System for the Subject Accounting in Higher Vocational Education

关于高职课程的研究至今还没有形成独立的、适合我国国情的高职课程理论,从而导致不能很好地指导我国高职课程设置实践,影响到高职教育的质量。本文从高职会计专业课程设置目标入手,提出以"专业能力、社会能力、发展能力"的价值取向重构高职会计专业的课程体系,并对专业课程的开发模式和原则进行了探讨,以期能对我国高职院校的会计专业课程建设提供一些有价值的参考。

Concerning the study of the higher vocational curriculum, there are still no higher vocational curriculum theories that specially fit China＇s situation; and, as a result, there is a lack of proper guidance for the setting up of China＇s higher vocational curriculums, thus affecting the quality of higher vocational education. Proceeding from the objectives of the curriculums of the subject of Accounting, this paper intends to reconstruct the curriculum system based on the value orientation of ＂professional competence, social ability, and development prospect＇and to probe the development modes and principles of the curriculums,with a view to offering some valuable reference to China＇s higher vocational institutions in the construction of the curriculums of the subject Accounting.