基于职业能力培养的高职会计实践教学改革措施

本文从能力、职业能力与会计职业能力的概念入手,在对用人单位财务岗位招聘要求调查分析的基础上,构建会计人员职业能力框架并探讨了职业能力的特点;从会计职业能力培养的视角出发,转变观念,合理设计实践环节的内容、组织方式和教学手段,创造高职会计实践教学需要的物资和师资条件,加强会计实践教学。

Study on Practical Teaching Reform of Accounting Practice Teaching According to the Orientation of Professional Ability

The article introduces the concept of ability, professional ability and accounting＇s professional ability. On the basis of investigation of the financial recruitment requirements,it builds framework of accounting~ s professional ability, and discusses the characteristics of professional ability. From training the accounting＇s professional ability,it strengthens the accounting practice teaching by changing idea, reasonable designing contents of practice teaching, organization form and teaching method, creating materials needed and teachers for accounting practice teaching of vocational and technical colleges.