基于“1+X”证书背景下构建高职会计专业耦合联动课程模式

Constructing the Coupling and Linkage Curriculum Model of Accounting Specialty in Higher Vocational Colleges Based on the Background of “1 + X” Certificate

当今,大数据、云计算、移动互联等新一轮信息技术飞速发展催生会计行业新生业态,新的环境下对高职会计专业人才培养提出新的要求。从2019年开始,"1+X"证书制度对高职会计专业人才培养模式及课程设置给出指引方向。高职会计专业信息化课程与"1+X"业财一体信息化证书教学内容具有一致性并且应用灵活,可以从"业财一体"和"信息应用"两个层面构建耦合联动课程模式,通过课证融合方式加强学生课堂教学与企业应用紧密结合。

Nowadays,a new round of rapid development of information technology,such as big data,cloud computing and mobile interconnection,has given birth to a new form of accounting industry.Under the new environment,new requirements are put forward for the training of accounting professionals in higher vocational colleges;Starting from 2019,the"1+X"certificate system will give guidance to the training mode and curriculum of accounting professionals in higher vocational colleges.The informatization course of accounting major in higher vocational colleges is consistent with the teaching content of"1+X"business and finance integration informatization certificate,and the application is flexible.The coupling linkage course mode can be constructed from the two levels of"business and finance integration"and"information application",and the close combination of students’classroom teaching and enterprise application can be strengthened through the integration of class and certificate。