中职会计实训模块化(MES)教学的思考

Thoughts on the Modules of Employable Skill in the Accounting Training Course of Secondary Vocational Schools

模块化教学模式(MES,Modules of Employable Skill),在我国主要运用于职业技能培训。在会计专业中运用模块化教学模式能够有效克服学生实习的瓶颈,符合中职学生的认知特点。本文从MES对中职会计实训的必要性,操作层面业务设计和对学生能力提升等三个方面回答了为什么用MES,怎样用MES以及用了MES对学生的影响等三个方面进行了思考。

Modularity of Employable Skills(MES)is mainly used in vocational skills training in China.The use of modular teaching mode in accounting profession can effectively overcome the bottleneck of student internship and meet the cognitive characteristics of secondary vocational students.This article answers the three aspects of MES’s necessity of accounting training in middle school,business design at the operational level and improvement of students’ability,and why it uses MES,how to use MES and the influence of MES on students.