基于综合职业能力培养的高职会计课程体系的构建

随着我国社会经济的发展和会计从业人员工作环境的变迁,传统会计人员的职业能力已经逐渐不能满足会计职业未来发展的需求,现代会计人员必须具备综合会计职业能力。本文从基于会计专业能力、会计方法能力和社会能力三者结合的综合职业能力角度出发,构建了以会计工作过程和岗位技能力为特色的高职会计课程体系和会计实训体系。

On Construction of Higher Vocational Accounting Course System based on Comprehensive Professional Ability Training

With the development of knowledge economy and the change of work environment , the traditional professional ability of accountants cannot meet the needs of the accounting profession development ,so the modern accountants must have comprehensive professional a-bilities .Based on the combination of professional ability ,methodological ability and social a-bility training ,this paper constructs the working-process-oriented accounting curriculum sys-tem and training course system to train students’ professional skills .