刍议高职院校会计专业增设“行业会计”课程的若干问题  

Comment on the Additional Establishment of “Professional Accounting” Course in Vocational Colleges’ Accounting Major

作　　者：梁小红 

机构地区：[1]福建商业高等专科学校,福建福州350012

出　　处：《福建教育学院学报（高教）》2012年第6期75-78,共4页

摘　　要："行业会计"课程理论上可纳入高职会计专业13门核心课之一,它在帮助学生拓展专业知识,完善知识结构,培养工作能力等方面发挥重要的作用。但据调查,极少数高职院校开设该门课。通过对该门课程的内容分析以及对高职会计专业学生的就业需求的调查结果,认为该门课的开设有利于缩短学生与各行业就业岗位的距离。同时,鉴于"行业会计"课程的特征及其在整个会计课程体系框架中与其他会计专业主修课程的关系,应特别注意该门课程的教学方法。＂Professional Accounting＂ course has theoretically been incorporated into the accounting major＇s 13 core courses in vocational colleges, which plays an important role in helping the students to expand their professional knowledge, perfect their knowledge structure, and develop their ability to work. However, this course is established in few vocational colleges according to the author＇s survey. Through the analysis of the course content as well as the employment needs of the vocational colleges＂ accounting major students, it is found that the establishment of this course is conducive to shorten the distance between students and jobs. At the same time, in view of ＂Professional Accounting＂ course features in the framework of accounting curriculum system and relationship with other accounting major courses, special attention should be paid to this course＇s teaching methods.

关 键 词：高职院校 行业会计 课程设置 

分 类 号：F230[经济管理—会计学]