会计专业中高职课程衔接的思考

课程衔接是中高职教育衔接的核心内涵和难点。当前会计专业中高职专业课程衔接存在人才培养目标定位不清晰、课程内容标准不统一、实践教学体系缺乏系统性、会计技能培养倒挂现象严重等问题。文章就中高职会计专业"能力递进"确立培养目标,"平台—模块"构建课程结构,"深化拓展"确定课程内容,"统筹规划"推进教材建设等方面提出了思考。

Reflections on continuity between secondary and higher vocational accounting curriculums

Curriculum continuity is the core connotation and difficult point in secondary and higher vocational education. At present, many problems arise in accounting curriculum continuity： the personnel training orientations aren＇t clear enough; content standards of the same courses aren＇t integrated; practicing teaching isn＇t systematic; theory teaching outweighs skill training. Based on this, the paper proposes some reflections in accounting curriculums between secondary and higher vocational education on orientating personnel training with ＂skill progression＂, constructing curriculum structure with ＂platform-module＂, setting curriculum contents by ＂deep extension＂ and building up teaching materials by ＂overall planning＂.