基于工作过程的应用型高校会计专业教学体系探究

随着经济的不断发展,会计行业人才的培养越来越成为国家人才培养规划的重要内容。我国《会计改革与发展"十二五"规划纲要》提出了以会计职业胜任能力框架为指导,建立会计人才培养、选拔和评价体系的目标。该文从基于工作过程的会计岗位的职业胜任能力出发,探析会计岗位所需要具备的能力,提出基于工作过程的会计专业教学体系,并与应用型高校教学现状进行比较,寻找差距,提出一些基于工作过程的会计专业教学思考,期望促进会计专业教学与会计专业特点相结合,以工作过程为导向,增强学生的岗位责任意识,使知识服务于专业发展需求,提高学生解决实际问题的能力。

Research on the Accounting Teaching System Based on Working Process in Application-oriented Colleges and Universities

With the continuous development of economy,the training of accounting professionals has increasingly become an important part of the national talent training plan.The“Twelfth Five-Year Plan”outline for accounting reform and development in China proposes the establishment of a system for the cultivation,selection and evaluation of accounting talents under the guidance of the accounting professional competency framework.Starting from the professional competency of accounting positions based on working process,this paper explores the job abilities required for accounting work,proposes an accounting teaching system based on working process,compares it with the teaching status of application-oriented colleges and universities to find gaps,and proposes some ideas for the construction of accounting teaching based on working process.It is expected to promote the integration of accounting teaching with the characteristics of the accounting major,and oriented by working process,improve students’sense of job responsibility,make knowledge serve the needs of professional development,and increase students’ability to solve practical problems.