高职院校会计专业行动导向教学模式诸因素的理性思考

Rational Thought About Teaching Models of Accounting Major’s Action Direction in Higher Vocational Colleges

由会计职业行动的本质要求和会计教育的自身规律所决定,高职院校会计专业教学应建立以行动为导向的教学模式。高职会计专业行动导向教学模式在理论依据、教学目标、操作程序、实现条件和教学评价等五个因素方面有着自身的基本内涵和特征,并构成一个有机的整体。其核心目的是扩大和改善个体行动模式,其关键是行动的导向性和学生的主体性,强调的是"在行动中学习",而不能简单地把它理解为就是"手工操作"。

Decided by the essence requirement of accounting profession and the accounting education’s own law,the teaching of accounting major in higher vocational college should set up a teaching model which takes action as direction.The model has its own intension and characteristics in the 5 factors concerning theoretical foundation,teaching goal,operation sequence,realizing condition and teaching appraise,thus forming a organic whole.Its key purpose is to expand and improve the individual action model;the key to it is the direction of action and the students’ main body status.It emphasizes "study in action",and it can’t be briefly interpreted as "done by hand".