基于核心技能培养的高职会计理实一体化教学改革研究

Research on the Teaching Reform of Integrating Theory and Practice of Accounting in Vocational Education Based on Cultivation of Core Skills

高职会计专业培养技能应用型人才的关键是专业核心技能的界定和培养。"理实一体化"教学模式是达成培养目标的行之有效的切实举措。在核心技能界定的基础上,针对当前"理实一体化"教学存在的问题,对症下药,从四个方面对"理实一体化"教学改革进行深入研究,对于进一步完善我国高职会计教育教学,具有一定的指导和借鉴意义。

The definition and cultivation of professional core skills is the key to cultivating practical talents of accounting major of higher vocational college. ＂Integration of theory and practice＂ teaching is an effective measure to obtain the goal. Based on the definition of core skills and consideration of current problems, the paper conducts the research from four aspects. Hopefully it will have certain guidance and reference significance for improving the teaching of accounting education of higher vocational college in China.