会计专业渐进式循环型课程体系的构建——加美两国职业教育考察的启示

随着科技的进一步创新和全球经济的快速发展，开办高等职业教育培养新型的科技型人才，成为全球教育界和全世界的共识。进入本世纪，我国将教育发展的重点转向了高等职业教育，但如何培养适应社会需求的新型科技型人才，是广大职业教育工作者必须认真思考的问题。科学合理的课程体系是高等职业教育质量保障的基础，必须根据各专业的特点来设计课程体系，作者通过加拿大关国职业教育的考察学习，结合自身二十多年从事会计教学的体会，提出了会计专业渐进式循环型课程体系构建的新思路。

Establishment of Cycling Courses System in Accounting Speciality

With the rapid progress of scientific innovation and globle economy, people in education circle has come to the same understanding that higher professional and vocational institutes should train new type of scientific talents. In the twenty first century, the priority of education for China transfers to vocational education, thereby,how to train scientific talents forms a issue faces all education, thereby, how to train scientific talents forms a issue faces all educators. The paper puts forward a new way on the accounting speciality by studying America models.