职业能力导向的高职会计专业课程实践教学研究
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摘要
随着社会经济的发展和国家对职业教育的重视,我国的高等职业教育呈现出稳步上升的发展趋势,已经成为高等教育体系中的重要组成部分。然而,高等职业教育在发展中也存在一些问题,最明显的就是高职毕业生的就业率普遍偏低,培养出的人才不能满足行业社会的需求,其原因很多,但最根本的就是高职毕业生的实践能力较低不能满足职业要求。而实践教学就是提高高职院校学生实践能力的最有力措施。
以能力为基础的教育思想在当今的职业教育界已达成共识,而“职业能力”更是职业教育理论教学和实践教学的核心概念。与传统的职业教育理念相比,“职业能力”具有更明显的优势,是社会对高等职业教育的本质要求。本文认为,职业能力导向的高职会计专业课程实践教学是体现高等职业教育特色,实现高职会计专业人才培养目标的关键之所在,对高等职业教育其它专业课程的实践教学具有一定的借鉴和启示。
本研究共分为五个部分：
第一部分,本文首先介绍研究背景、目的和意义,梳理国内外专家学者有关实践教学和高职会计专业课程实践教学方面的研究概况,建立研究的理论基础,阐明研究的主要内容和方法,界定相关概念。
第二部分,以高职院校会计专业培养目标的准确定位为切入点,认为高职会计专业的培养目标应体现出应用性、专业性和针对性的特点,以高职会计专业的培养目标指导课程实践教学；重新认识实践教学的涵义和特质,强调实践教学是实现高职会计专业培养目标的重要环节。
第三部分,本文以浙江省部分高职院校为例,通过多次实地调研,了解到高职会计专业课程实践教学的现状,分析存在的问题及成因。
第四部分,这是本研究最核心部分,本文将职业能力这一理念与高职会计教育相融合,首先从理论和实践上阐述职业能力导向高等职业教育的内涵及其必要性；然后针对调查结果,围绕职业能力这条主线,对如何改进高职会计专业课程的实践教学进行探索,明确实践教学的设计思路,阐明实践教学的内容选择,实践教学的阶段设计,实践教学方法的优化,突出实践教学设计方案的优点,建立实践教学的保障机制,这样做既能突出专业技术能力的训练,又能兼顾学生关键能力和综合能力的培养,真正使学生掌握工作所需的职业能力,使职业能力培养始终贯穿于整个实践教学的全过程。
第五部分,研究的结论与展望。
本研究的创新之处表现在：第一,内容创新。本文探讨了在高职会计专业课程实践教学中培养学生的职业能力,丰富了高职会计教育研究的内容；第二,视角创新。当前以职业能力为导向对高职会计专业课程的实践教学研究还鲜见,本文以此为研究视角,以现状分析做为研究的逻辑起点,对高职会计专业课程的实践教学进行一定的探索。
With the development of the economy and the increase of emphasis being put on vocational education, the steady growth of vocational education in China is duly expected. However, there are some issues that cannot be ignored, such as the high rate of unemployment among vocational school graduates, and the problem that most vocational school graduates are unable to meet the demands of society. The fundamental reason for those issues is that the practical ability of those students is too limited for their professional demands. Practical teaching is the solution for those problems and would effectively improve the professional ability of vocational school students.
It is well recognized in vocational education area that the enhancement of professional ability should be the core concept in the training of professional ability. Comparing with traditional ideas of vocational education, the one focuses on professional ability is of prominent advantage. This thesis will try to illustrate that professional ability oriented accounting curriculum should be both the core and the feature for vocational education, and it should be the key of achieving the goal of training well-qualified accounting graduates.
This thesis is consisted of five parts:
The first part, introduces the background, meaning and objectives of this research. Through a thorough review of the research both inside and outside of China, it tries to deepen the general understanding, clarify certain ambiguous concepts, and also build a theorem foundation for practical teaching of professional ability oriented accounting curriculum.
The second part, discusses the key point of vocational education for accounting majors. It argues that the emphasis on practical education should be the crucial aspect if the goal of education for accounting major is to be achieved.
The third part, gives out the results of a survey based on the status of several vocational schools in Zhejiang Province. It also presents the existing condition of practical education in those schools and analysis the reasons for existing problems.
The forth part, which is the core part of this thesis, blend together the idea of professional ability and the idea of accounting education. It first explorers the necessity of an accounting education that is professional ability oriented. Then, with the results gained from the survey, it proposes a theory of how to improve the curriculum of accounting major in vocational school.
The fifth part, research conclusion and forecast.
The innovation of this research is well presented in two aspects:The first aspect is the content of this thesis. This article has discussed that in the quality accounting profession curriculum practices in the teaching to raise student's professional ability, enriched quality accountant to educate the research the content. The other aspect is the angle of view. Current is also rarely seen take the professional ability as the guidance to the quality accounting profession curriculum's practice teaching research, this article take this as the research angle of view, does take the present situation analysis as the research logical beginning, carries on certain exploration to the quality accounting profession curriculum's practice teaching.
以能力为基础的教育思想在当今的职业教育界已达成共识,而“职业能力”更是职业教育理论教学和实践教学的核心概念。与传统的职业教育理念相比,“职业能力”具有更明显的优势,是社会对高等职业教育的本质要求。本文认为,职业能力导向的高职会计专业课程实践教学是体现高等职业教育特色,实现高职会计专业人才培养目标的关键之所在,对高等职业教育其它专业课程的实践教学具有一定的借鉴和启示。
本研究共分为五个部分：
第一部分,本文首先介绍研究背景、目的和意义,梳理国内外专家学者有关实践教学和高职会计专业课程实践教学方面的研究概况,建立研究的理论基础,阐明研究的主要内容和方法,界定相关概念。
第二部分,以高职院校会计专业培养目标的准确定位为切入点,认为高职会计专业的培养目标应体现出应用性、专业性和针对性的特点,以高职会计专业的培养目标指导课程实践教学；重新认识实践教学的涵义和特质,强调实践教学是实现高职会计专业培养目标的重要环节。
第三部分,本文以浙江省部分高职院校为例,通过多次实地调研,了解到高职会计专业课程实践教学的现状,分析存在的问题及成因。
第四部分,这是本研究最核心部分,本文将职业能力这一理念与高职会计教育相融合,首先从理论和实践上阐述职业能力导向高等职业教育的内涵及其必要性；然后针对调查结果,围绕职业能力这条主线,对如何改进高职会计专业课程的实践教学进行探索,明确实践教学的设计思路,阐明实践教学的内容选择,实践教学的阶段设计,实践教学方法的优化,突出实践教学设计方案的优点,建立实践教学的保障机制,这样做既能突出专业技术能力的训练,又能兼顾学生关键能力和综合能力的培养,真正使学生掌握工作所需的职业能力,使职业能力培养始终贯穿于整个实践教学的全过程。
第五部分,研究的结论与展望。
本研究的创新之处表现在：第一,内容创新。本文探讨了在高职会计专业课程实践教学中培养学生的职业能力,丰富了高职会计教育研究的内容；第二,视角创新。当前以职业能力为导向对高职会计专业课程的实践教学研究还鲜见,本文以此为研究视角,以现状分析做为研究的逻辑起点,对高职会计专业课程的实践教学进行一定的探索。
With the development of the economy and the increase of emphasis being put on vocational education, the steady growth of vocational education in China is duly expected. However, there are some issues that cannot be ignored, such as the high rate of unemployment among vocational school graduates, and the problem that most vocational school graduates are unable to meet the demands of society. The fundamental reason for those issues is that the practical ability of those students is too limited for their professional demands. Practical teaching is the solution for those problems and would effectively improve the professional ability of vocational school students.
It is well recognized in vocational education area that the enhancement of professional ability should be the core concept in the training of professional ability. Comparing with traditional ideas of vocational education, the one focuses on professional ability is of prominent advantage. This thesis will try to illustrate that professional ability oriented accounting curriculum should be both the core and the feature for vocational education, and it should be the key of achieving the goal of training well-qualified accounting graduates.
This thesis is consisted of five parts:
The first part, introduces the background, meaning and objectives of this research. Through a thorough review of the research both inside and outside of China, it tries to deepen the general understanding, clarify certain ambiguous concepts, and also build a theorem foundation for practical teaching of professional ability oriented accounting curriculum.
The second part, discusses the key point of vocational education for accounting majors. It argues that the emphasis on practical education should be the crucial aspect if the goal of education for accounting major is to be achieved.
The third part, gives out the results of a survey based on the status of several vocational schools in Zhejiang Province. It also presents the existing condition of practical education in those schools and analysis the reasons for existing problems.
The forth part, which is the core part of this thesis, blend together the idea of professional ability and the idea of accounting education. It first explorers the necessity of an accounting education that is professional ability oriented. Then, with the results gained from the survey, it proposes a theory of how to improve the curriculum of accounting major in vocational school.
The fifth part, research conclusion and forecast.
The innovation of this research is well presented in two aspects:The first aspect is the content of this thesis. This article has discussed that in the quality accounting profession curriculum practices in the teaching to raise student's professional ability, enriched quality accountant to educate the research the content. The other aspect is the angle of view. Current is also rarely seen take the professional ability as the guidance to the quality accounting profession curriculum's practice teaching research, this article take this as the research angle of view, does take the present situation analysis as the research logical beginning, carries on certain exploration to the quality accounting profession curriculum's practice teaching.
引文
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