基于主体动机研究的高职会计技能竞赛制度研究

Research on the Subject-Motive-based Higher Vocational Competition System of Accounting Skills

高职院校会计技能竞赛的开展如火如荼,文中从植根于教育的会计技能竞赛的价值观入手,从4个方面详细剖析了各高职院校会计技能竞赛主体的参与动机及其影响,分别是主办机构的动机、承办机构的动机、参赛院校的动机和技术支持企业的动机及其影响。在此基础上,对会计技能竞赛制度化研究作了定义,完善技能竞赛运行机制提出了一些改革建议。

As accounting skills competition of vocational colleges are in full swing, this paper, rooted in the valuesof education of accounting skills competition, analyzes in detail the motive and influences of the participants of eachaccounting skills competition at vocational colleges from four aspects. The motivations and influences include thosefrom the hosts, organizers, participating colleges and technical supporting enterprises. Furthermore, on the basis ofdefining institutionalized accounting skills competition, this paper puts forward some reform proposals on how to improvethe skills competition mechanism.