基于会计工作过程系统化的高职《会计业务核算与报告》课程开发与实施探讨  

Probe into Curriculum Development and Implement of Check and Report of Accountant Operation Based on Work Process System in Higher Vocational College

作　　者：李英红[1] 

机构地区：[1]山东商业职业技术学院,山东济南250103

出　　处：《山东商业职业技术学院学报》2010年第2期39-43,共5页Journal of Shandong Institute of Commerce and Technology

摘　　要：做好会计工作不仅需要扎实的理论知识,更需要熟练的业务操作能力,解决问题的能力,团结协作的能力。传统的教学内容和教学方法已很难适应社会以及高职学生就业的需求。为了使高职会计专业的学生毕业后能够很快地适应会计工作岗位,会计教学应当进行基于会计工作过程系统化的教学改革,即以会计工作过程为导向,以会计岗位职业能力为目标确定教学内容与方法,注重实务操作能力教学,注重职业能力的培养。主要就基于会计工作过程系统化的高职《会计业务核算与报告》课程的教学改革做一些探讨。To be a good accountant, one needs not only good theory of an accountant, but also skillful operation ability, problem- solving ability and team work ability. However, traditional teaching content and teaching method are not fit for the need of society and job market of higher vocational colleges. To help the vocational college students majoring accountant find suitable jobs after their graduation, accountant teaching should conduct teaching reformation based on work process system, that is, oriented by work process, aimed at accountant profession abili- ty, the new teaching content and teaching method should lay emphasis on cultivation of actual operation ability and profession ability.

关 键 词：会计工作过程 会计岗位工作任务 业务操作能力 

分 类 号：G712[文化科学—职业技术教育学]