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目前,高职办学多是校企合作的办学模式,国家教育部提倡高职积极探索前校后厂的校企合一办学模式,近年来已经在少数高职院校进行了试点,颇具成效。但是,对于高职财经类专业校内生产性工厂的研究与实践极少。与此同时,高职会计类专业人才培养实践动手能力明显不足,就业市场需求日益下滑,在多数高职院校会计类专业办学十分不景气。对于校企合一式高职会计课程改革的研究,迫在眉睫,具有重要的研究意义。本文对此提出了两个类型的会计课程改革与校内公司结合的改革模式,并针对目前校企合一式高职会计课程改革面对的问题进行了深入的对策分析。
At present, higher vocational schools are mostly running schools and enterprises. The Ministry of Education of China advocates that higher vocational schools actively explore the mode of running schools and enterprises after the pre-school and post-school cooperation. In recent years, it has conducted pilot projects in a few vocational and technical colleges and achieved fruitful results. However, there are few researches and practices on productive factories in higher vocational finance and economics major. At the same time, the professional ability of accounting professionals in higher vocational colleges is obviously insufficient, and the employment market demand is declining day by day. In most of the higher vocational colleges, the accounting specialty is very sluggish. The research on the reform of the accountancy-accounting-type higher vocational accounting course is urgent and has important research significance. This paper puts forward two types of reform of the accounting curriculum reform combined with the school-based company model, and in view of the current problems in the reform of accounting-based higher vocational school-enterprise integration conducted an in-depth analysis of countermeasures.