现行会计课程缺陷与“岗位导向”课程体系构建  

The Deficiencies of Current Accounting Courses and Reestablishing of the "Job-oriented" System

作　　者：孙朝霞[1] 王辉[1] 

机构地区：[1]安徽工商职业学院工商管理系,安徽合肥230041

出　　处：《安庆师范学院学报（社会科学版）》2009年第6期10-14,共5页Journal of Anqing Teachers College(Social Science Edition)

基　　金：安徽省教育厅人文社会科学研究项目(编号:2009sk499)

摘　　要：现行会计课程在设置上存在着未充分考虑高职学生的学习能力和认知规律;任务划分单一,没有突出不同岗位的特点;忽视了小企业与大中型企业在会计实务上的差异;会计职业道德教育的力度不够,针对性不强等缺陷,不利于高等职业院校职业素质与职业能力的培养。"岗位导向"课程体系的构建思路以会计职业入门、出纳员岗位、面向小企业的会计岗位、面向大中型企业的会计岗位、报税员岗位、成本核算员岗位、会计信息化技术等为核心课程,强化学生的职业能力,增强学生的岗位适应能力。Existing accounting courses exist the deficiencies that it is not fully taken into account the learning ability and cognitive laws of the vocational students; tasks into a single, doesn＇t highlight the characteristics of different positions; neglects the differences in accounting practices of small enterprises and medium-sized enterprises; doesn＇t strengthen the education of accounting professional ethics, and so on. These are not conducive to the professional quality and vocational ability of higher vocational colleges. So, this paper advances the idea of reestablishing the ＂job-oriented＂ system of accounting courses. This system has the core curriculum that＇s entry to the accounting profession, cashier jobs, accounting jobs-accounting for small business jobs, accounting jobs-accounting for the large and medium-sized enterprises, jobs of tax staff positions, jobs of cost accounting staff, and the information technology of accounting. In the end, the paper emphasizes some questions of reestablishing new System of accounting courses should he paid attention to.

关 键 词：职业能力 职业素质 岗位导向 会计课程 

分 类 号：G710[文化科学—职业技术教育学]