以工作过程为导向的高职会计专业实践教学改革

随着市场经济的迅速发展,企业对会计从业人员的专业能力、社会综合能力等诸多方面提出了更高的要求。然而高职会计专业的毕业生往往是动手操作能力、应用能力较差,无法满足企业的要求,因而高职会计专业教育面临着严峻的考验。分析其原因,主要是理论教学与实践教学相脱离,实践教学的匮乏与不完善所致。为了实现培养具备综合职业能力和全面素质的高等技术应用型人才的目标,以工作过程为导向的高职会计专业实践教学改革势在必行。

The Working Process Oriented Accounting Professional Practice Teaching Reform in Vocational Colleges

With the rapid development of market economy,the enterprise put forward higher request about the accounting personnel professional ability,social comprehensive ability.However,higher vocational accounting major graduates tend to be hands-on capacity;application ability is poor,unable to meet the requirements of enterprise.Higher vocational accounting education is facing serious test.Analyze its reason;it mainly is untethered from theory teaching and practice teaching,and the lack of practice teaching and the imperfect.In order to achieve the cultivation of comprehensive vocational ability and the comprehensive quality of higher technology applied talents,guided by the working process of the higher vocational accounting professional practice teaching reform is imperative.