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课程的有效衔接是会计专业“3+4”分段教育模式成功的关键,因此确保“3+4”会计专业课程衔接质量至关重要。目前会计专业“3+4”分段教育模式还处于一个探索阶段,并没有形成比较良好的专业课程衔接的质量保障机制,这影响到了会计专业“3+4”分段培养模式教育效果。本文基于“3+4”会计专业课程衔接的内在要求,结合这一领域的研究成果,对于“3+4”会计专业课程衔接的质量保障进行全面的探讨,以期给“3+4”会计专业课程的有效衔接提供理论层面有力支撑。
The effective connection of the curriculum is the key to the success of the “3 + 4” segmented education mode in accounting major. Therefore, it is very important to ensure the quality of “3 + 4” accounting professional course convergence. At present, the “3 + 4 ” segmented education model of accounting major is still in an exploratory stage and has not formed a quality guarantee mechanism of relatively good professional curriculum convergence, which affects the “3 + 4” segmented training mode of accounting major Educational effect. Based on the internal requirements of the “3 + 4 ” accounting specialty course convergence and the research achievements in this field, this article discusses the quality assurance of the “3 + 4 ” accounting specialty course convergence in order to give “3” +4 "accounting professional courses effectively provide theoretical support.