职业判断能力导向的会计课程教学研究

Research on Professional Judgment Oriented in Accounting Course Teaching

良好的职业判断能力是会计工作对财务人员的基本要求,高职会计专业的课程教学应当把职业判断能力培养作为重要的能力培养目标。本文从实践出发,探讨了如何在会计课程教学中体现对学生职业判断能力的培养。

It is a basic requirement of accounting work for financial personnel to develop a good professional judgment ability,which therefore should be considered as an important training goal of professional capacities building. Based on the practice,this paper intends to discuss the strategies and approaches to cultivate this capacity and the ways to make them reflected in the course teaching process.