校企联动的高职会计专业职业能力评价指标

The Professional Competence Evaluation Index of Higher Vocational Accounting Major of School-Enterprise Linkage

在实行现代化管理的企业组织形式中,财务机构不仅要对企业的各项经济业务进行核算和分析,更要通过财务信息的披露对企业的经营进行全面监控,对管理者和投资者的决策提供依据。高职教育担负着学校技能培养与企业的会计岗位需求实现无缝对接的责任,高职会计专业学生职业能力评价体系的构建,要确定各级评价指标对最终评价结果的贡献权重,量化评价指标,以职业能力评价取代单一的考试成绩,从而更全面客观地检验高职教育改革活动的成效。

In the enterprise organization form of modern management,financial institutions should not only calculate and analyze the various economic businesses of enterprises,but conduct the comprehensive monitoring of the enterprise management through the financial information disclosure,and provide a basis for the decision-making for managers and investors.Higher vocational education shoulders the responsibility of connecting the skill training with the accounting post needs,therefore the establishment of the professional competence evaluation index should determine the contribution weight of evaluation index for the final evaluation result,quantify the evaluation index,substitute the professional competence evaluation for the examination scores,and comprehensively examine the achievement of higher vocational teaching reform activities.