基于工作过程的会计课程教学改革实施探索——以云南高职院校为例-exploration on the implementation of accounting curriculum teaching reform based on working process - taking yunnan higher vocational colleges as an example.docx

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基于工作过程的会计课程教学改革实施探索——以云南高职院校为例-exploration on the implementation of accounting curriculum teaching reform based on working process - taking yunnan higher vocational colleges as an example.docx

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基于工作过程的会计课程教学改革实施探索——以云南高职院校为例-exploration on the implementation of accounting curriculum teaching reform based on working process - taking yunnan higher vocational colleges as an example

AbstractWithcontinuouslyincreaseddemandsofpracticaltalentsinthesociety,Chinahadattachedgreatimportanceandmadeeffortsindevelopinghighervocationaleducation,thustheenrollmentofhighervocationalschoolsconstantlygrewfrom2004to2008,however,itfacedaturningpointin2009,duetodecreaseofuniversityentranceexamcandidates,enrollmentexpansionincollegesanduniversities,andincreaseofstudentswhowentabroadforstudy,aswellasqualityconcernsonhighervocationalschools’students,etc.Asonetypeofnationalhighereducation,thehighervocationaleducationhasattributionsofbothhighereducationandvocationaleducation,anditismainlyforcultivatingseniorpracticalandtechnicaltalentswithproficientvocationalskills.Withincreasingdevelopmentofeconomicsocietynowadays,fastdevelopmentofenterprisesraiseshigherrequirementsoneducationqualityofhighervocationalschools;however,thereiscertaingapbetweenhumanresourcequalitybycurrenthighervocationalschoolsandenterprises’demands,andstudentsarehardtobecompetentforpositionsprovidedbyenterprisesaftergraduation,andtheycannotquicklyadapttotheworkwiththeirknowledgeatschool.Whilefortheaccountingmajorwhichhasactiveenrollmentbystudentsandparentswithhigheremploymentexpectations,ithasbeenestablishedinthemajorityofhighervocationalschoolsinChina,andYunnanhasaproportionofover61%forestablishingaccountingmajorinhighervocationalschools,withlargenumberofstudents.Meanwhile,italsofacesactualproblemssuchasbreakpointduetothatstudentscannotwelluseknowledgeeffectivelyduringworkingandetc.Asaforesaid,itisrequiredtochangecurrentsituationofhighervocationaleducation,inordertoconsolidatepositionofhighervocationaleducationinhighereducation,andactivelyandeffectivelydisplayeffectforcultivatingpracticalhumanresourcesnecessaryforsocietybythehighervocationaleducation.Currently,basedonreferringtoforeignadvancedachievementsofhighervocationaleducationandaccordingtoactualsituationofChinesehighervocationaleducation,curriculumteachingreformbasedonworkingprocesshasbecomeareformtrendregardedbymanyscholars,andmeanwhilesomedome