行动导向视角下高职院校《基础会计》课程开发

Curriculum Development of Basic Accountant of Higher Vocational Schools from the Perspective of Action-oriented

在会计岗位典型工作任务分析基础上,确定高职《基础会计》学习领域课程,并设计填制与审核原始凭证,填制与审核记账凭账,建账、登账与结账,编制财务会计报告四个学习情境,同时创建初识会计和再认识会计两个理论模块。其课程实施采用行动导向教学法,突出职业能力评价。

On the basis of analysis on typical working task of accountant posts,the learning field course of basic account for higher vocational education was developed,and four learning situations were designed including：filling in and auditing original voucher,filling in and auditing vouchers for keeping accounts,establishing accounts,registering accounts and summarizing accounts,making out financial account report; meanwhile,two theoretic modules including primary account and reunderstanding account were built. The implementation of the course has adopted behavior-oriented teaching method and tried to stand out ability evaluation.