能力本位的“预算编制”课程标准建设路径研究——基于澳大利亚TAFE模式本土化实践

Research on the Construction Path of Competency Based Budgeting Curriculum Standard——Localization Practice Based on Australian TAFE Model

基于澳大利亚TAFE模式改革实践,将传统的管理会计课程中全面预算模块整合为一门课程,借鉴培训包中预算编制能力单元框架体系设计思路,结合新专业目录变化要求,依据前期调研,从课程实施、教学评价角度提出本土化实践方案,并从促进大数据与会计专业教学标准与职业标准充分对接、促进教学评价体系科学贯通互认、打造我国职业特色标准三个方面进行反思。

As a mature vocational education model,TAFE vocational education in Australia has been widely concerned and recognized all over the world.Based on the reform practice of TAFE model in Australia,this paper integrates the comprehensive budget module in the traditional management accounting course into a course,draws lessons from the design idea of budget preparation units of competency framework system in the training package,and puts forward the localization practice scheme from the perspective of course implementation and teaching evaluation according to the preliminary investigation,and promotes the full connection between teaching standards and professional standards,improve the connection and mutual recognition of the teaching evaluation system and build China’s professional characteristic standards.