基于能力本位的高职商业银行会计课程改革探索

Reform of Bank Accountant Curriculum in Higher Vocational Schools at Ability Standard

商业银行会计是一门实操性强的应用型课程,不管是会计专业还是金融保险专业都可开设该门课程,它还是金融专业的基础课程。能力本位课程发展模式仍是当今职业教育课程发展的主流,为此,把高职教育的能力本位观应用在商业银行会计课程的课程改革上,从课程目标、课程结构、课程内容、课程实施及评价方法五个方面提出该课程的改革思路。

Bank Accountant is an applied course with strong practical operation and it is a required course for both accountant majors and financial insurance majors.Nowadays competency-based curriculum is gradually becoming the mainstream in vocational schools and it is useful for vocational education programs,and therefore the paper attempts to apply the competency-based theory to the bank accountant curriculum so as to implement a reform on it.The author also provides five reformation aspects： curriculum objective,structure,content,implementation and evaluation.