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高职会计教育,是以培养技术应用型人才为主要目标的高等教育,应以培养德、智、体全面发展,具有一定的社会适应能力、人际交往能力、会计职业判断能力和管理能力等的会计专门人才为教学目标。这些能力的培养,除了优化会计专业理论课相关教学内容外,更重要的是必须按照社会对会计人才的需求特征和会计执业岗位的要求来构建实践性教学模式,加强会计实践教学。
Higher vocational accounting education is a higher education based on the cultivation of skilled talents. It should cultivate the all-round development of moral, intellectual and physical development with certain social adaptability, interpersonal skills, accounting professional judgment ability and management ability Accounting professionals for teaching objectives. In addition to optimizing the relevant teaching contents of the accounting theory course, more importantly, these practical skills must be constructed in accordance with the social demand for accounting talents and the requirements of accounting practice, and the teaching of accounting practice should be strengthened.