基于产教融合的会计专业中高职衔接“3+X+2”人才培养模式研究

随着“大数据”“互联网+”等信息化技术的进步,数据集中化处理、财务共享中心的建立逐渐替代模式化的人工处理,单纯以培养传统基础核算型会计人员的中职教育模式已经难于独立承担高素质技术技能会计人才培养的重任,在分析会计专业中高职衔接“3+2”人才培养模式存在问题的基础上,提出中高职衔接“3+X+2”人才培养模式实施建议,以实现职业教育资源统筹优化,中高职教育有效衔接。

Integration of Industry and Education Based"3+X+2"Talents Tra ining Model for the Connections Between Middle and Higher Vocational School Accounting Specialty

With the advancement of information technology such as"big data"and"Internet+",centralized data processing and the establishment of financial sharing centers have gradually replaced modularized manual processing,purely to train traditional basic accounting personnel for secondary vocational education The model has been difficult to independently undertake the important task of training highquality technical and technical accounting talents.This article analyzes the problems of the"3+2"talent training model for the connection between secondary and high vocational education in accounting,and proposes the training of"3+X+2"schooling talents for the connection between secondary and high vocational Suggestions for the implementation of the model to achieve the overall optimization of vocational education resources and the effective connection of secondary and higher vocational education.