会计通用职业能力教学构建及实施策略

The construction and implementation strategies of the teaching of accounting general professional ability

会计职业能力培养中存在的问题如:对会计专业教学人才的培养目标不明确,教学内容的选择不科学,会计实训基地较为落后,学生就业面窄,就业率低。提出了会计通用职业能力教学的构建和实施方法,应培养会计信息加工能力,构建高效的学生实训培养方案框架体系等。

The problems existing in the training of accounting professional ability include the unclear training objective of accounting professional teaching personnel,unscientific selection of teaching content,backward accounting training base,narrow employment scope and low employment rate of students.It puts forward the construction and implementation methods of accounting general vocational ability teaching,such as training the processing ability of accounting information,building an efficient framework system of students’practical training program.