强化职业能力培养的高职会计专业教学改革探讨

Discussion of Educational Reform in Accounting of Higher Vocational Education Strengthening Occupational Capacity Training

会计职业能力是会计从业人员必不可少的基本素质,同时也是保证会计从业人员职业可持续发展的基石。高质量的会计职业能力需以良好的职业道德,扎实的会计专业理论功底和丰富的会计工作实践经验,能为管理者提供有价值的意见、参与预测、决策的相关知识的综合能力为基础。高职会计教育应通过优化课程教学体系,整合理论课程内容,理顺理论课程关系,强调理论教学的应用性,改进课堂教学方法,调整实践课的内容和结构,提高实践课教学效果等具体措施,强化会计职业能力培养,以整体提升人才培养质量。

Accounting occupational capacity is an essential quality for accountants, and is very important to en- sure the sustainable development of an account＇ s job. High quality accounting occupational capacity needs good profes- sional ethics, strong theoretical skills of accounting, rich practical experience in accounting work, and comprehensive abilities that the accountant can provide administrators with valuable opinions, and take part in prediction and deci- sion-making. Specific measures should be taken to strengthen occupational capacity training, and thus enhance the overall talent training quality, such as optimizing curriculum teaching system, integrating contents of theoretical cours- es, straightening out relations of theoretical courses, emphasizing applicability of theoretical teaching, improving class teaching methods, adjusting contents and structure of practice courses, and increasing teaching effect of practice cours- es, etc.