基于职业能力提升的高职3+2会计专业实践教学研究

Research on the Practical Teaching of 3+2 Accounting Major in Higher Vocational Education Based on the Improvement of Professional Ability

高职的3+2指的是经过3年中职学习再升入高职学习的高职人才培养模式,这是一种新形势下,会计专业为进一步提升学生会计综合能力,以满足企业财会人才更高要求的教育模式的革新。本文结合其在目前教育中存在的问题出发,对其高职3+2的实践课程体系建设进行了分析,并指出了提高专业实践教学效果的具体策略。

Higher vocational education 3+2 about accounting major refers to the higher vocational talent training mode after three years of secondary vocational learning and then promoted to higher vocational learning.It is an innovation of the education mode of higher vocational accounting major under the new situation to further improve students’comprehensive accounting ability and meet the higher requirements of enterprise finance and accounting talents.Based on the existing problems in current education,this paper analyzes the construction of 3 and 2 higher vocational course systems,and points out the specific strategies to improve the effect of professional practice teaching.