摘要
经济、科技的迅速发展,给社会经济结构带来了巨大的变化,使得社会职业岗位结构产生了巨大的变化,一些技术含量高的岗位不断出现,传统的技术含量低的岗位持续消失。由此,职业技术教育在高等教育中占有越来越重要的地位,我国会计行业也发生深刻的变革,对会计行业提出了更高的要求。会计人员不仅要精通财务方的知识,更需要具备经营计划和控制系统的设计、问题诊断相应的管理知识。就当前会计职业教育中存在的不足和高等职业会计教育改革等方面进行了探讨。
The rapid development of economy and science and technology brings great changes to social economical structures. It makes social vocational and on-the-job structures change greatly. Some higher technological posts appear constantly and the traditional lower technological posts disappear steadily. So the vocational technology education is playing more and more important role in higher education. Our accounting trades have also reformed a lot. It raises higher requirement to accounting trades. The accounting staff should not only be well versed in the management knowledge, but have the relevant knowledge in the design of management plan and the controlling system and diagnosis to the problems. The article talks about the present shortcomings in accounting vocational education and the reforms in higher vocational accounting education.
