“1+X证书制度”下高职院校会计专业“X”制订策略分析

Analysis on the X Strategy Development of Accounting Major in Higher Vocational Colleges under the Background of “1+X Certificate System”

"1+X证书制度"是我国职业教育制度建设的重大创新,是完善职业教育和培训体系的一项重要制度设计。高职院校要实施"1+X证书制度",难点在于如何制订"X"。以湖南汽车工程职业学院会计专业为例,深入分析"1"和"X"之间的关系及目前该制度的实施现状,通过职业资格证书、职业技能等级证书和综合素质证书科学合理设置"X",并通过加强认证非正式学习成果,提升证书社会认可度;统一证书资格体系,推动职业证书互联互通;强化机构建设,健全证书管理;增加技能等级教育资源配置三方面进一步在高职院校会计专业落实"1+X证书制度",有效提升高职院校会计专业综合教育质量和人才培养水平。

The "1+X certificate system" is a great innovation in China’s vocational education system construction and also an important institutional design for improving vocational education and training system. However, the difficulty in "1+X certificate system" is how to set up the "X". Taking the accounting major in Hunan automotive engineering vocational college as an example, this paper analyzes the relationship between "1" and "X" and the current situation of this institution, sets up the "X" reasonably by using the professional certificates, professional skill level certificates and comprehensive quality certificates, improves the social recognition degree of the professional certificates through reinforcing the authentication of informal learning achievement, promotes the interconnection of professional certificates by unifying the qualification system, intensifies the institutional construction and certificate management, and increases the allocation of skill level in education resources for further implementation of the "1+X certificate system" in accounting major in order to promote the comprehensive education quality and talent cultivation level effectively in higher vocational colleges.