谈中国会计特色的高职会计专业课程教学  

On the Course Teaching of Accounting Specialty in Higher Vocational Colleges with Chinese Accounting Characteristics

作　　者：杨巧东 YANG Qiao-dong(Fushun Vocational Technology Institute,Fushun 113122,China)

机构地区：[1]抚顺职业技术学院,辽宁抚顺113122

出　　处：《辽宁高职学报》2021年第2期45-48,共4页Journal of Liaoning Higher Vocational

摘　　要：基于我国独有的会计特色,从政府主导、法规准则、监督机制、专业结构等四个维度,论证了高职会计教学的基本内容和方法,其中包括详细描述了政府在会计规范体系中的主导地位、完善且先进的会计准则、健全单位内部会计监督、国家监督和社会监督三位一体的会计监督体系。会计专业体系是一个不断进步的动态体系。提出高职会计教学应当遵循的基本原则,又基于中国会计特色对高职会计课程教学设计的几点建议,对高职会计教学具有一定的借鉴意义。Based on the unique characteristics of Chinese accounting, this paper demonstrates the basic content and methods of accounting teaching in higher vocational colleges from four dimensions, including government leadership, laws and regulations, supervision mechanism, and professional structure. It makes a detailed description of the government’s dominant position in the accounting standard system, a sound and advanced accounting standard, and an accounting supervision system integrating internal accounting supervision, state supervision and social supervision. Accounting professional system is a dynamic system of continuous progress. This paper proposes the basic principles that higher vocational accounting teaching should follow and some suggestions on the instructional design of higher vocational accounting course based on the characteristics of Chinese accounting, which has certain reference significance for higher vocational accounting teaching.

关 键 词：高职教育 中国会计 教学设计 

分 类 号：G712[文化科学—职业技术教育学]