“1+X”证书制度下会计专业阶梯式模块化课程体系构建

Research on Constructing Stepwise Modular Accounting Curriculum System Under "1+X" Certificate System

基于高职教育会计专业人才的培养现状,针对高职教育会计专业的课程体系进行变革研究,分析会计专业课程体系存在的问题与不足,并结合问题引入“1+X”证书制度构建阶梯式模块化的会计专业课程体系,以学年为单位,依据会计员、初级会计师、中级会计师以及高级会计师的阶梯层级,并结合技能等级证书来设置会计专业的模块化课程,优化课程内容,重视岗位实践,逐步提升学生的会计职业素养,以满足社会发展对会计人才多元化需求。

Based on current situation of accounting specialty in higher vocational education, the paper tries to expound reform of accounting curriculum system, analyze the problems and shortcomings of accounting curriculum system, and introduce "1+X" certificate system. The aim is to build a stepwise modular accounting curriculum system.In order to meet the diversified needs of social construction for accounting talents, it is essential to set up modular courses forjunior students,intermediate and senior accountants, optimize the course content, focus on practice and gradually improve students’ accounting professionalism.