高職會(huì)計(jì)教學(xué)的基本現(xiàn)狀與完善對(duì)策

1、1、高職會(huì)計(jì)教學(xué)的基本現(xiàn)狀1.1培養(yǎng)目標(biāo)設(shè)置不合理隨著我國(guó)對(duì)教育越來(lái)越重視，我國(guó)高等院校的招生規(guī)模不斷擴(kuò)大，使得我國(guó)高等教育的理念不再拘泥于精英教育而是轉(zhuǎn)型了大眾化教育，隨之新出現(xiàn)了高職院校。而高職院校是高等教育中層次最低的高職高專教育，所以，其培養(yǎng)的人才有別于高等院校培養(yǎng)的研究型人才和高端應(yīng)用型人才，培養(yǎng)的人才需要直接與小型企業(yè)接軌。任何企業(yè)要想發(fā)展據(jù)需要走科學(xué)發(fā)展的路線，雖然小企業(yè)的規(guī)模較小，要想發(fā)展就需要已經(jīng)系統(tǒng)掌握會(huì)計(jì)知識(shí)的會(huì)計(jì)專業(yè)的人才。而高職院校培養(yǎng)出的會(huì)計(jì)專業(yè)人才正好可以滿足這一需求。然而，我國(guó)大部分的高職會(huì)計(jì)教學(xué)的培養(yǎng)目標(biāo)沒(méi)有定位在服務(wù)于小企業(yè)，而是將培養(yǎng)目標(biāo)定位在中型企業(yè)或者

2、大型企業(yè)，這無(wú)疑增加了高職會(huì)計(jì)畢業(yè)生的競(jìng)爭(zhēng)壓力，使得就業(yè)更困難。1.2課程設(shè)置不科學(xué)高職院校教學(xué)宗旨是培養(yǎng)高技能應(yīng)用型人才，即高職院校的畢業(yè)生需要具備應(yīng)用能力強(qiáng)、適度掌握基礎(chǔ)理論、知識(shí)面較寬、綜合素質(zhì)高的特點(diǎn)。所以，高職院校在開(kāi)設(shè)的課程選擇上尤為重要。就目前的情況而言，高職院校的課程設(shè)置上存在以下三方面的問(wèn)題。第一方面是專業(yè)課程設(shè)置的內(nèi)容沒(méi)有系統(tǒng)性，從而使得很多內(nèi)容重復(fù)，使得課程時(shí)間多但是學(xué)習(xí)到的知識(shí)卻很少。第二方面是會(huì)計(jì)專業(yè)課包含的專業(yè)基礎(chǔ)課、專業(yè)核心課、業(yè)選修課三部分的內(nèi)容劃分科學(xué)性不夠強(qiáng)。第三方面時(shí)課時(shí)的分配上存在不合理性，其中專業(yè)基礎(chǔ)課與專業(yè)核心課及專業(yè)選修課三種課程上的課時(shí)分配比例較

3、為失調(diào)，同時(shí)理論教學(xué)與實(shí)踐教學(xué)的課時(shí)分配上導(dǎo)致了高職院校更加偏重理論而忽略了實(shí)踐課程。1.3教學(xué)方法和模式?jīng)]能與時(shí)俱進(jìn)雖然我國(guó)已經(jīng)加大了對(duì)高職院校的投資力度，但是大部分高職院校的教學(xué)方法和模式上仍然存在一定的問(wèn)題。第一方面是多媒體教學(xué)條件不完善，現(xiàn)代教育技術(shù)引進(jìn)的較少。隨著科學(xué)技術(shù)的發(fā)展，多媒體教學(xué)、案例教學(xué)、情景模擬教學(xué)、遠(yuǎn)程教學(xué)也是應(yīng)運(yùn)而生，但是在高職教學(xué)中引入的不夠。第二方面是實(shí)驗(yàn)室和實(shí)訓(xùn)基地的建設(shè)不夠先進(jìn)。由于實(shí)驗(yàn)室和實(shí)訓(xùn)基地的規(guī)模較小，使得高職院校的學(xué)生時(shí)間能力不夠強(qiáng)。實(shí)踐課程的落后使得學(xué)生不能很多好的理解理論知識(shí)，無(wú)法及時(shí)的做到理論聯(lián)系實(shí)踐，這樣就無(wú)法實(shí)現(xiàn)高職院校培養(yǎng)高技能應(yīng)用型人

4、才。第三方面是缺乏會(huì)計(jì)信息化模擬，科學(xué)技術(shù)和網(wǎng)絡(luò)技術(shù)快速發(fā)展的大背景下，必須充分重視會(huì)計(jì)信息化模擬。利用計(jì)算機(jī)會(huì)計(jì)核算軟件，可以讓學(xué)生模擬體驗(yàn)企業(yè)實(shí)際的會(huì)計(jì)業(yè)務(wù)，從而讓學(xué)生充分理解和掌握會(huì)計(jì)方面的相關(guān)知識(shí)。2、完善高職會(huì)計(jì)教學(xué)的相應(yīng)對(duì)策2.1明確培養(yǎng)目標(biāo)，更新會(huì)計(jì)教育觀念高職教育的培養(yǎng)宗旨是培養(yǎng)可以直接與生產(chǎn)和服務(wù)第一線接軌的高技能應(yīng)用型人才，這一培養(yǎng)理念既與普通高等教育培養(yǎng)理論型、學(xué)科型人才不通過(guò)，也與中等職業(yè)教育培養(yǎng)的單純技能型人才不同。高職院校培養(yǎng)的學(xué)生的模式直接決定了高職院校的畢業(yè)生必須具備很強(qiáng)的基層性和實(shí)踐能力，而高職院校畢業(yè)生的基層性直接決定了高職教育的生命力。所以高職院校的會(huì)計(jì)人

5、才定位在基層財(cái)會(huì)核算人員，具備較強(qiáng)的業(yè)務(wù)操作能力的知識(shí)應(yīng)用型人才。2.2完善課程設(shè)置會(huì)計(jì)的課程包含的額課程涵蓋的范圍比價(jià)廣，既包括了會(huì)計(jì)專業(yè)的理論課，也包括會(huì)計(jì)專業(yè)核心課選修課在內(nèi)。而課程的合理設(shè)置是指在開(kāi)設(shè)這三部分的課程后，會(huì)計(jì)專業(yè)的學(xué)生需要在掌握相關(guān)的基礎(chǔ)理論知識(shí)的同時(shí)還需要具備相應(yīng)的實(shí)踐會(huì)計(jì)能力。一般而言，會(huì)計(jì)基礎(chǔ)課應(yīng)該將管理學(xué)、經(jīng)濟(jì)學(xué)原理、統(tǒng)計(jì)學(xué)等課程包含在內(nèi);會(huì)計(jì)專業(yè)核心課程既要涵蓋會(huì)計(jì)學(xué)專業(yè)基本理論還需要涵蓋技能的有關(guān)課程;會(huì)計(jì)選修課的開(kāi)設(shè)主要為了滿足學(xué)習(xí)的自身發(fā)展和愛(ài)好需求。課程的設(shè)置過(guò)程中一定要避免教學(xué)內(nèi)容的重復(fù)。選擇的課程具有較強(qiáng)的系統(tǒng)性，更加強(qiáng)調(diào)學(xué)生創(chuàng)新和思維能力的培養(yǎng)，內(nèi)

6、容要與時(shí)俱進(jìn)，與國(guó)際接軌。同時(shí)，加強(qiáng)高職財(cái)經(jīng)類教材建設(shè)。積極地鼓勵(lì)高職院校的教師，結(jié)合自己的教學(xué)經(jīng)驗(yàn)和學(xué)生自身發(fā)展的特點(diǎn)，編寫出更符合學(xué)生實(shí)際需求的教科書。2.3加強(qiáng)實(shí)踐教學(xué)和加大現(xiàn)代教育技術(shù)的運(yùn)用會(huì)計(jì)專業(yè)課具有技能性強(qiáng)的特點(diǎn)，針對(duì)高職院校會(huì)計(jì)專業(yè)學(xué)生的特點(diǎn)，更需要注重實(shí)際能力的培養(yǎng)。可以從下三點(diǎn)做起，第一點(diǎn)是改變會(huì)計(jì)實(shí)踐課程的教學(xué)模式，摒棄傳統(tǒng)高職教育重理論輕實(shí)踐的教學(xué)模式，努力實(shí)現(xiàn)“教、學(xué)、做”緊密結(jié)合的課程整合模式，通過(guò)該教訓(xùn)模式可以讓學(xué)生真正做到理論聯(lián)系實(shí)踐，從而提高教學(xué)效率。第二點(diǎn)是加強(qiáng)會(huì)計(jì)實(shí)訓(xùn)室和實(shí)踐基地及其相關(guān)設(shè)施建設(shè)，這樣有助于提高學(xué)生的實(shí)踐能力。第三點(diǎn)是建立學(xué)科交叉的會(huì)計(jì)實(shí)踐

7、課程體系。通過(guò)實(shí)踐教學(xué)可以做到在會(huì)計(jì)核心課程的教授中理論和時(shí)間緊密結(jié)合。在加強(qiáng)實(shí)踐教學(xué)的同時(shí)，還需要引進(jìn)先進(jìn)的教學(xué)技術(shù)。首選通過(guò)廣泛使用多媒體網(wǎng)絡(luò)教學(xué)，通過(guò)網(wǎng)絡(luò)把教師和學(xué)生緊密聯(lián)系起來(lái);其次，利用課件進(jìn)行輔助教學(xué)，從而提高教學(xué)效率和教學(xué)的成效。最后是利用現(xiàn)代科學(xué)技術(shù)提供的多媒體方式，為學(xué)生展現(xiàn)出更加奇妙的宏觀或微觀世界。3、結(jié)語(yǔ)隨著我國(guó)科教興國(guó)理念的提出以及對(duì)教育重視程度的不斷加強(qiáng)，高職院校應(yīng)運(yùn)而生。而為了更好的適應(yīng)社會(huì)經(jīng)濟(jì)的快速發(fā)展，高職院校的會(huì)計(jì)專業(yè)也隨之產(chǎn)生。因?yàn)闀?huì)計(jì)專業(yè)領(lǐng)域具有很強(qiáng)的獨(dú)立性，同時(shí)也是社會(huì)經(jīng)濟(jì)發(fā)展過(guò)程中不可或缺的一部分，會(huì)計(jì)專業(yè)的這些性質(zhì)在金融行業(yè)或者公司、政府部門就可以

8、體現(xiàn)出來(lái)。為了更好的發(fā)展高職院校的會(huì)計(jì)專業(yè)，從而培養(yǎng)出高技能應(yīng)用型會(huì)計(jì)人才。高職院校需要認(rèn)清其存在開(kāi)設(shè)課程不合理、培養(yǎng)目標(biāo)不明確以及教學(xué)方法和理念不先進(jìn)等問(wèn)題，從而針對(duì)這些問(wèn)題，積極的明確教學(xué)目標(biāo)、合理開(kāi)設(shè)相關(guān)課程以及引進(jìn)先進(jìn)的教學(xué)理念和技術(shù)，這樣有利于高職院校會(huì)計(jì)專業(yè)的蓬勃發(fā)展。1, the basic situation of higher vocational accounting teaching1.1 training goal setting is not reasonableAlong with our country the education is more and more

9、 attention, China's institutions of higher learning in the recruitment of students scale expands unceasingly, makes the concept of higher education in China is no longer constrained by the elite education but the transformation of the mass education, then a new higher vocational colleges. Higher

10、 vocational colleges and at the lowest level in higher education, higher vocational education, therefore, the cultivation of talent is different from the institutions of higher learning research personnel and advanced applied talents, cultivation of talents need directly with small businesses. Any e

11、nterprise, according to the need of scientific development to development route, though the smaller size of small businesses, to development will need to have the system master the knowledge of the accounting professional talents. And the higher vocational colleges cultivate accounting professionals

12、 can satisfy this requirement. , however, most of the training goal of higher vocational accounting teaching in our country no positioning in the service of small enterprises, but enterprise training target positioning in medium or large, this undoubtedly increased the pressure of competition, highe

13、r vocational accounting graduates make employment more difficult.1.2 the curriculum is not scientificTeaching objective in higher vocational colleges is to cultivate high-skilled applied talents, the higher vocational college graduates need to have application ability is strong, moderate to grasp th

14、e basic theory and wide scope, the characteristics of high comprehensive quality. Therefore, higher vocational colleges in terms of choice of courses in the particularly important. In terms of the current situation, vocational colleges curriculum exists on the following three aspects. The first on t

15、he one hand, is a professional curriculum content is not systematic, making a lot of content repetition, make the course of time but learn more knowledge. The second aspect is the accounting professional class contains professional basic course, professional core courses, elective courses three part

16、s of contents not scientific enough. Third in terms of class time is not on the distribution of the rationality, the professional basic course with professional core courses and professional elective courses three courses in the class allocation proportion is imbalance, at the same time, theory teac

17、hing and practice teaching class hour on led to more emphasis on theory rather than practice courses in higher vocational colleges.1.3 the teaching method and mode failed to keep pace with The TimesAlthough our country has increased the investment in higher vocational colleges, but the majority of h

18、igher vocational colleges teaching method and mode still exists some problems. The first on the one hand is multimedia teaching conditions are not perfect, the modern education technology import less. With the development of science and technology, the multimedia teaching, case teaching, simulation teaching, distance education is also arises at the historic