浅议培养学生会计职业判断能力

会计教学的目的要培养学生今后从事会计工作的社会能力、方法能力和专业能力,其中会计职业判断能力是一个会计人员应具备的综合职业能力,会计人员的职业判断能力是指会计人员面临不确定情况,依据一定的职业规则扣自身的经验,对某一交易或事项所作出分析、判断、选择的能力。在英国BTEC/ND商业与金融专业的财会类课程开发的出发点是完成会计工作任务的职业能力,而且突出了会计职业判断能力成果的要求,并贯穿在课程的整个教学过程中,这种教育理念和课程观是值得我们借鉴的。

On Cultivation of Students' Accounting Occupational Judgement

The aim of accounting teaching is to cultivate students' social ability, method ability and specialty ability, in which accounting occupational judement ability is the general occupational ability necessary for accountants. Accounting occupational judegment ability means the ability of accountants to analyze, judge and make decisions by occupation rules and their experiences in face of uncertain situations. In England, accounting classes in BTEC/ND aims to cultivate students'accounting occupational judgement, and give prominence to the requirements which run through the whole teaching process. The ideas deserves our user for reference.