通识教育在高职院校会计专业开设的重要性、障碍及建议

The Importance, Obstacles and Suggestions of General Education in Accounting Major of Higher Vocational Colleges

自2006年起,就有学者研究通识教育在高职院校会计专业开设的重要性,可直到今日也没有职业院校会计专业真正的开设通识课程。笔者通过研究认为高职院校会计专业学生的知识素质水平、会计专业课程学分比重以及当前高职院校会计专业的师资水平限制了通识课程在高职院校会计专业的开设。通过扫清上述障碍,笔者认为通识教育并不是要全面覆盖所有学科领域,而是要有重点的使学生涉猎与成为一个合格会计人相关的,诸如思政、法律、金融等学科知识。通识课程走进会计职业课堂,使会计职业教育真正能培养出"全面发展+精湛专业技能"的高素质人才。

Since 2006, scholars have studied the importance of general education in accounting major in higher vocational colleges. But up to now, there is no real general courses for accounting major in vocational colleges. The author thinks that the knowledge quality level, the credit proportion of accounting course and the current teaching staff level of accounting major in higher vocational colleges limit the opening of general courses in accounting major.Through clearing up the above obstacles, the author thinks that general education is not to cover all disciplines, but to focus on the knowledge related to students’ involvement and becoming a qualified accountant, such as ideological and political, legal, financial and other disciplines. The general knowledge course enters the accounting professional classroom, which enables the accounting vocational education to cultivate the high-quality talents with "comprehensive development + exquisite professional skills".