高职院校会计专业实施“1+X”证书制度的意义、问题及策略探析

作为国家职教改革的重要方针,“1+X”证书制度首先在高职院校试点实施。其中,针对高职院校会计专业实施的是“1+X”智能财税证书制度。以此为背景,论文详细阐述了“1+X”证书制度的内涵以及高职院校会计专业实施“1+X”智能财税证书制度的意义,并从证书制度建设、院校实施和配套制度等方面分析其亟待解决的一些问题,进而提出相应的改进建议。

Analysis of the Significance,Problems and Strategies of Implementing"1+X"Certificate System in Accounting Specialty of Higher Vocational Colleges

As an important policy of national vocational education reform,the"1+X"certificate system was firstly implemented in higher vocational colleges.Among them,the"1+X"intelligent fiscal and tax certificate system is implemented for accounting specialty in higher vocational colleges.Based on this background,this paper expounds in detail the connotation of"1+X"certificate system and the significance of implementing"1+X"intelligent fiscal and tax certificate system in accounting specialty of higher vocational colleges,and analyzes some problems to be solved urgently from the aspects of certificate system construction,college implementation and supporting system,and then puts forward corresponding improvement suggestions.