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一、商业职业高中的会计教育商业职业高中是日本会计教育的重要阵地。其课程的设置必须以日本文部省制订的《高中教育大纲——商业》为标准,课程的讲授必须注意以下两点: (一)强调基础——商业高中的课程讲授必须紧紧围绕核心问题和一般性问题,避免讲授过于专门化的内容。为了帮助学生理解和适应变化中的经济社会,他们特别重视培养学生的创造性和运用知识的能力。(二)强调通过实践来学习——提高学生创造性地解决问题的能力,需要激发其更高的劳动热情、工作兴趣,培养其以投入感为基础的职业态度。这就要求学生在学习期间,亲自接触一些实际问题。
First, accounting vocational education in commercial high schools Commercial occupational high schools in Japan is an important position in accounting education. The curriculum must be set in accordance with the “High School Syllabus - Business” set by Japan’s Ministry of Education. The following two points must be taken in the lecture: 1. Emphasis on Fundamentals - Business high school courses must focus on core issues and general issues Avoid sexual issues and avoid over-specialized content. In order to help students understand and adapt to the changing economic and social environment, they attach great importance to cultivating students’ creativity and ability to apply knowledge. 2. Emphasize that learning through practice - to improve students’ abilities to creatively solve problems needs to stimulate their higher enthusiasm for work and work, and develop their professional attitude based on sense of commitment. This requires students to be exposed to some practical problems during their studies.