高职会计教育培养目标新探

高职会计培养目标定位应与教育主管部门的指导思想相一致,并综合考虑会计人才市场需求状况、会计工作的时代特征、会计教育的整体格局等因素。从现有文献及部分高职院校的教学计划来看,目前关于高职会计培养目标的定位和表述尚无定论,文章在分析、综合现有资料的基础上,重新表述了高职会计培养目标,并对其合理性进行了论证。

New exploration on the training objectives of the high-vocational accounting education

The training objectives of the high-vocational accounting education should be on the line with the guiding ideology of the education authorities as well as consider other factors such as the situation of market demand for accounting professionals,the characteristics of accounting in the new era,the overall pattern of accounting education in our country,etc.From the existing literatures and the teaching plans of some high-vocational colleges,general approval opinions about the training objectives of the high-vocational accounting education have not yet been taken.After analyzing and integrating the available materials,this article restates the training objectives of the high-vocational accounting education,and discusses the reasonableness of this new statement as well.