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高职会计教育的目的是培养应用型和技术型的会计专业人才,因此,高职院校会计专业实践教学的质量非常重要。本文主要通过阐述职业能力提升在高职会计专业实践教学中的重要性,分析在高职会计专业实践教学中存在的问题,研究基于职业能力提升的高职会计专业实践教学设计。
The purpose of higher vocational accounting education is to cultivate applied and technical accounting professionals. Therefore, the quality of practical teaching of accounting major in higher vocational colleges is very important. This article mainly expounds the importance of professional competence in practical teaching of higher vocational accounting major, analyzes the existing problems in practical teaching of higher vocational accounting major, and studies the practical teaching design of higher vocational accounting specialty based on the improvement of professional competence.