高职会计专业教育课程改革的国际化取向研究

在以工作过程为导向的高职课程改革过程中,财务会计专业以其“成熟”的课程设置模式而停滞不前,但这种所谓的成熟模式,即要素模式与准则模式并不适合以感性为主流学习方式的高职学生。因此,高职会计专业要以《职业会计师资格要求国际标渤为指南,以会计工作过程为主线进行改革。

Internationalization Tropism Study of Educational Curriculum Reform on Higher Vocational Accounting Major

In higher vocational curriculum reform process oriented with working process,financial accounting major keeps stagnancy as the matured curriculum setting mode.But this mode,that is,factor mode and rule mode,can not adapt to the study form of higher vocational students with main stream of sensitivity.Therefore,guided with International Standard of Professional Accountant Certificate Requirement,higher vocational accounting major should conduct reform with the main stream of accounting working process.