高职院校财会专业《会计基础》课程教学模式改革研究

Research on the Teaching Model Reform of Basic Accounting Course for Finance and Accounting Program in Vocational Colleges

《会计基础》是高职院校财会专业的入门课程,也是会计从业资格的主要考证课程。要达到职业能力培养和提高会计从业资格考证通过率的目的,为学生后续课程学习打下良好的基础,必须明确学生的培养目标,掌握企业出纳、会计核算一线岗位的财务基本知识和基本技能,以及具备相应的职业素养,并进行内容重新设计和整合,以任务为驱动,融"教、学、做、创"于一体,以能力为本位的课堂教学模式,实施体现综合职业能力培养的考核评价体系。

Basic Accounting course is an introductory course as well as compulsory course for the certificates of accounting qualification. To achieve the purpose of training vocational ability, improve the passing rate of the test for accounting qualification certificate and lay a solid foundation for the follw-up courses for students, efforts need to be made to clarfy the training objective, master the basic financial accounting knowledge, skills and corresponding professional quality necessary for the front-line accountants or cashiers, redesign and integrate the relevant contents. Efforts should also be made to use task-driven, teaching-learning-practicing-innovating-integrated, and ability-oriented classroon instruction model to mplement the assessment system for comprehensive vocational ability training.