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在高等教育中,高等职业教育是其重要的组成部分,高等职业教育主要将提高学生综合职业能力和全面素质作为培养总目标。随着我国教育改革的不断深入,高等职业教育结构也发生了巨大的变革。高职会计专业,作为一个新的领域,其发展的时间也较短。我国的高等教育逐渐从“规模扩张”阶段步入“内涵发展”阶段,在高等职业院校进行改革的过程中,其在会计教育教学方面表现出许多缺点和不足。这些缺点将直接关系到高职会计专业的整体教学质量,进一步将会严重影响我国高职会计的人才培养。因此高等职业院校的会计专业教育教学改革势在必行。
In higher education, higher vocational education is an important part of it. Higher vocational education mainly aims to improve students’ comprehensive vocational ability and overall quality as a general objective. With the deepening of education reform in our country, great changes have taken place in the structure of higher vocational education. Vocational accounting profession, as a new field, its development time is shorter. China’s higher education gradually entered the stage of “connotation development ” from the stage of “scale expansion ”, and showed many shortcomings and deficiencies in accounting education and teaching in the process of reform in higher vocational colleges. These shortcomings will have a direct bearing on the overall teaching quality of accounting major in higher vocational education and will further seriously affect the personnel training of higher vocational accounting in our country. Therefore, higher vocational college accounting education reform is imperative.