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财务会计是高职会计专业开设的一门理论与实践相结合的必修课程和核心技能课程,目的在于使学生掌握从事财务会计工作应具备的基本理论、基本知识、基本技能。新形势下,高职教育《财务会计》课程建设在体现高职教育特色、职业素养要求、促进学生职业技能培养以及如何促进教材建设、改革教学方法与教学手段等方面,需要业界进一步实践探索。
Accounting is a professional and accounting profession to open a combination of theory and practice of compulsory courses and core skills courses, the purpose is to enable students to master engaged in financial accounting should have the basic theory, basic knowledge and basic skills. Under the new situation, the construction of “Financial Accounting” course in higher vocational education needs further exploration by the industry in terms of embodying the characteristics of higher vocational education and vocational literacy, promoting the cultivation of students’ vocational skills and how to promote the construction of teaching materials, and reforming the teaching methods and teaching methods.