浅议财会高等职业教育与普通教育的差异

Discussion on the Differences Between the Higher Vocational Accounting Education and General Education.

我国的高等职业教育近年有了迅猛发展,但作为其重要组成部分的财会高等职业教育与传统会计教育有何不同,,在理论与实务上均未能很好解决,并将因此而影响到财会高职教育健康、有序地发展。文章从其教育类型、培养目标和学生应具备的能力及知识结构三个主要方面进行了较为系统的探讨。

The higher vocational education has been rapidly developed in our country during recentyears.However,We are not certain about the differences between the higher vocational accountingeducation(HAVE),an important part of the higher vocational education,and the traditional accountingeducation in theory and practice.Therefore,that will affect the sound development of the HAVE in anorderly way,The paper mainly discusses the following three parts,type of the education objective oftraining and competence and knowledge structtire of the students.