基于工作过程的高职会计专业实践教学创新——以纳税申报课程为例

Innovation of Practical Teaching Based on Working Process of Accounting Major in Vocational Education:On Course of Tax Declaration

高职院校会计专业人才培养目标应当立足于市场对人才的需求,改变以理论知识为中心的传统课程模式,换之以工作过程为导向来设计课程内容,以此来提升会计专业学生的专业核心技能。纳税申报课程目前的实践教学存在教材建设落后、硬件设施相对滞后、教学手段及考核方式单一等问题,因此采取措施构建"校内外实训相结合、单项实训与综合实训相结合、传统课堂与翻转课堂相结合、过程性实践与结果性实践相结合"的教学体系显得尤为重要。

The talents training goal of accounting major in higher vocational coleges is target on the market-based demand of talent. It needs to replace the traditional teaching model which focuses on the theoretical knowledge with the work process-oriented course,in order to improve accounting majors＇ professional skils. There are some problems in tax declaration teaching,including textbook construction,hardware facilities,single teaching method and assessment method. Therefore,we should adopt the following methods,including internal and external practical training,single practical practice and comprehensive practical training,traditional and flipped classroom,and process and result practice.