以就业为导向的会计学课程教学改革研究

摘要

Compared with the present accountant qualification e-valuation in China, accountant competence framework lays more emphases on the evaluation of occupational ability and occupa-tional values. This paper explores the strengthening of practice teaching and innovation education through the application of heuristic teaching, critical thinking teaching, class discussion and case analysis, proposes the determination of curriculum teaching targets, the reform of evaluation methods and contents, the com-prehensive evaluation of students' mastery of knowledge, occupa-tional ability and occupational values, in accordance with the re-quirement of accountant competence, as well as the promotion of teaching reform by examination reform, hoping to explore a way of accounting teaching reform oriented by employment.%与我国现行会计师资格考核相比，会计师胜任能力框架更重视对职业能力和职业价值观的评价。本文探讨大量使用启发式教学、批判式思维教学方法、课堂讨论和案例分析、强化实践教学和创新教育等问题，提出按照胜任能力要求确定课程教学目标，改革考核方法和考核内容，综合考核学生的知识掌握程度、职业能力水平和职业价值观，以考试改革推动教学改革的深入开展，以期探索一条以就业为导向的会计学课程教学改革之路。