多证融合、书证融通的高职财会人才培养路径探究

Research on the Training Path of Higher Vocational Accounting Talents Based on Multi-certificate Integration and Documentary Evidence Integration

迈入工业4.0时代,高效、智能的会计信息处理与分析成为财会行业发展的必然趋势。国家多部委联合推动1+X证书制度,进一步深化产教融合,开辟会计职业人才培养的新路径。利用多个X证书的技能标准,对接财会专业各职业岗位的人才培养目标,从修订人才培养方案、重构课程教学体系、探索“三教”改革等方面入手,依托多主体紧密合作,借助学历证书职业技能等级证书的深度融合,实现会计类职业教育1和X有效衔接;做到产业链连接教育链,教育链打通人才链;在扎实学生专业核心素养的基础上,培养一专多能的财会职业技术技能人才。

Upon entering the era of Industry 4.0,efficient and intelligent processing and analysis of accounting information has become an inevitable trend in the development of the accounting industry.Therefore,"1+X Certificate System"is jointly promoted by national ministries and commissions concerned in order to further deepen the integration between industry and education,and open up a new path for the training of accounting professionals.The training path can be adopted as follows.Firstly,based on using the skill standards of multiple X certificates and docking the talent training objectives of various occupational positions in the accounting profession,the effective connection between accounting vocational education 1 and X can be realized by the close cooperation of multiple subjects and the deep integration of academic certificates and vocational skill level certificates from the perspective of revising the talent training plan,reconstructing the curriculum and teaching system,and exploring the reform of teaching staffs,teaching materials and teaching methods.Secondly,make sure that the industrial chain connects the education chain with the latter opening up the talent chain.Lastly,cultivate professional and technical talents with one specialty and multiple skills in accounting on the basis of solid professional core literacy of students.