借鉴DACUM方法与培训包原理开发能力包的研究——以《会计职业基础》为例

Research on Development Capability Package Based on DACUM Method and Training Package——Taking the Accounting Professional Foundation as an Example

借鉴加拿大CBE和DACUM、澳大利亚的分级制和培训包和德国"双元制"模式,以《会计职业基础》为例,提出职业教育职业包和能力包的概念,以及与其对应的会计职业能力包体系和指标的构想。

This article mainly uses the Canadian CBE and DACUM methods, the Australian classification system, training packages and German ＂dual system＂ model, takes the accounting professional foundation as an example, puts forward the concept of vocational education, vocational package and ability package. Finally, it puts forward the conception of accounting professional ability package system.