摘要
高职会计教育是高职教育的重要组成部分,也是一个相对独立的教育系统。高职会计教育的课程是专业教育活动的核心,是构成高职会计教育系统的主体要素。课程开发是近几年高等职业教育发展和完善过程中的热点问题,同时它又是一个难点,是我国高职各专业教育急需解决的问题。
高职会计专业的课程开发必须以一定的课程观为指导。而课程观的确定必须将哲学、心理学、社会学、技术学及教育学作为理论基础,并坚持多元整合的课程观,即高职会计教育应树立以综合职业能力培养为本、以市场需求为导向、以人的全面发展为目标的课程观。
在这一课程观的指导下,应从社会需求分析、职业分析和教学分析三个方面进行课程分析;按照泰勒确定目标的三个依据(对学习者自身的研究、对校外当代生活的研究、学科专家的建议)来设计课程目标;以多元化的课程选择取向确定课程内容;按学科逻辑、学生的心理逻辑和会计职业中的问题来进行课程组织;以“相互适应”作为课程实施的价值取向;最后建立多元化的评价模型进行课程的考核与评价。
论文共分为五部分,第一部分是绪论,阐述课题的背景、意义与研究方法;第二部分是基本概念的界定;第三部分详细论述高职会计专业的课程观;第四部分主要阐述在多元整合课程观的指导下,高职会计专业课程系统开发的具体方法;第五部分是结语。
The higher vocational education is an important part of higher education, and it is a relative independent branch of the education. The curriculum development in higher vocational education is an emphasis and difficulty in higher vocational education development and perfect processes in the last few years. At the same time, it is a problem needed to be solved urgently in our country's higher vocational education.
The curriculum development of the higher accounting profession must be based on a specific curricula viewpoint. While, the curricula viewpoint is closely related to the views about philosophy, psychology, sociology, Technology and Education. The higher accounting profession should be insisted on multiple integrated curriculum view. It means a curriculum view must be established in the higher accounting vocational, which is based on the integrated Occupational capacities; follows the markets' demand, and aims to the comprehensive development of human beings.
Under the guidance of this curriculum view, we should analyze the curriculumfrom three aspects--social needs analysis, professional and teaching analysis; designcurriculum objects according to three bases (research on the learners' own, research on the modern life outside the schools, and the advertisements of Discipline experts) that Tyler used to determine the objects; choose curriculum contents following the diversified curriculum choice tendency; organize curricula considered with discipline logic, psychology logic of students, and the problems within the accounting profession; use the "mutual adaptation" as the value orientation for the curriculum implementation; and establish a diversified evaluation model to finish the curriculum assessments and evaluations.
The thesis is divided into five parts. The first part is the introduction, which shows the background, significance and research methods of the topic. The second part is about the basic concepts. The third part introduces the curriculum viewpoint of the higher accounting vocational in detail. The fourth part is the focus and the most difficult point of this thesis, which is about the curriculum system development of the higher accounting vocational according to the guidance of the multiple integrated curriculum view. And the fifth part is the conclusion.
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