基于分岗轮岗模式的高职院校《会计综合实训》课程改革探讨

Discussion on the Course Reform of Accounting Comprehensive Training in Higher Vocational Colleges Based on Sub Post Rotation Mode

本文以高职院校《会计综合实训》课程改革为基础,通过将参与实训的学生分成四人一组,分设出纳、成本会计、总账会计和会计主管四个岗位,在此基础上进行分岗和轮岗模式的实训,改变传统会计教学过程中理论教学为主、实践为辅的局面,能帮助学生更好地与企业接轨,起到将课堂内容与企业实务"零距离"对接的作用,从而在广泛的社会领域中充分发挥高职教育的职能,顺应高职教育实用性发展进程的要求。

Based on the curriculum reform of accounting comprehensive training in higher vocational colleges, this paper divides students participating in the training into a group of four： cashier, cost accounting, general ledger accounting and accounting supervisor, and based on this,, practices the sub post rotation mode. It can change the situation that theory is the main, practice is secondary in the traditional accounting teaching, help students to better connect with business enterprise, so as to give full play to the functions of higher vocational education in a wide range of social fields to conform to the requirements of the practical development process of higher vocational education.