基于“以能力为本位”的高职会计教学探索

Exploration on Accounting Teaching in Higher Vocational Colleges Based on Ability

随着教学改革不断深化,对高等职业教育也提出更高的要求。以高职教育中的会计教学为例,其在人才培养目标上往往界定在复合型、实践性方面,然而受传统灌输式教学理念影响,高职院校会计学生仍表现出动作操作能力差、岗位适应能力差等现状,很难满足大多企业会计人才需求,这种情况下使高职会计教学面临极大的压力。对此,本文将以"能力本位"为基点,探析其基本概念、高职会计教学的弊端以及"以能力为本位"会计教学开展的具体路径。

With the deepening of teaching reform,higher vocational education is also put forward higher requirements. In accounting teaching in higher vocational education,its on the talents cultivation and target is often defined in terms of complex,practical,affected by traditional force- feeding teaching idea. However,higher vocational colleges accounting students still showed poor operating ability and post suit ability such as the status quo. It is difficult to meet the demand of most enterprise accounting personnel. This kind of circumstance makes higher vocational accounting teaching face with great pressure. This article will take the ＂ ability standard＂ as the basis,analyze the basic concepts,the disadvantages of higher vocational accounting teaching,and carry out the specific path of accounting teaching.