论文关键词：高职；会计专业；教学
教学环节是高职会计专业人才培养的重要环节，教学质量的高低直接影响了人才培养质量的高低。但目前高职会计专业教学中存在着一些问题，如教育观念、课程设置、教学内容、教学方法和教学手段、实践教学和师资方面等，这些问题的存在制约了高职会计专业的发展，使高职会计专业培养的学生不能满足社会对高职会计专业人才的需求。如何针对高职会计专业教学存在的问题，结合高等职业教育的特点提出相应的解决措施呢？
一、当前高职会计教学中存在的主要问题
(a) single course system, teaching content repeated
高职院校会计专业实施的以基础课、专业基础课、专业课、实践环节组成的课程体系，仍然是以学科为中心的课程体系，没有按职业岗位能力的要求设置课程，另外没有按照技能实践和职业岗位的需要整合教材，课程内容与职业需要相脱节，实习实训的绝大部分内容也是账务处理，其实是准则、制度讲解的继续，是将平时做在作业纸上的作业改做在账册、凭证上而已，使实践课内容缺乏实效性和针对性。
The implementation of the accounting major in Higher Vocational Colleges to basic courses, professional basic courses, professional courses, practice courses system, is still the subject centered curriculum system, without setting course according to occupation competence requirements, also not in accordance with the practical skills and occupation post needs the integration of teaching materials, curriculum content and occupation. Out of touch, most training is the content of the accounting treatment, in fact is to continue to rule, system explain, is to do in the paper work to do in the account books, documents, the practice course content is lack of pertinence.
（二）教育观念仍停留在“以教师为中心”的观念上
(two) education concept is still in the "Teacher centered" concept
整个教学过程，教师居于主导地位，学生处于被动状态，学生习惯于依赖教师和教材，教师讲什么就是什么，缺乏独立思考和分析问题的能力，更缺乏创新能力，再加上会计知识的原则性和规定性较强，学生学习的积极性就会受到很大影响。
The whole teaching process, the teacher plays a dominant role, the students in a passive state, students tend to rely on teachers and teaching materials, teachers say what is what, lack the ability of independent thinking and problem analysis, the lack of innovation ability, coupled with the principles and rules of qualitative strong accounting knowledge, the enthusiasm of the students will be affected.
（三）教学方法与教学手段相对滞后
(three) the teaching method and means lag
在会计教学过程中，教师往往会按部就班地以教科书为依据，实施“满堂灌”，学生被动接受知识，上课记笔记，下课学笔记，考试考笔记，学生思维闭塞，把记忆当做接受知识的唯一途径。这种教学方法忽视了对知识的应用，学生也许学会了怎样编制分录，怎样编制报表，但在如何利用这些生成的信息帮助解决日益复杂的企业与会计问题方面显得不足。另外，教学手段落后、单一，主要的教学仍是依靠“黑板＋粉笔”，现代化教学手段的应用十分有限。不能将原理与实务，手工记账与会计电算化、会计核算与分析加以有机结合，不能满足各种层次的高职学生对会计专业知识的需求。
In the accounting in the process of teaching, teachers tend to follow the prescribed order basis of textbook, the implementation of "chalk and talk", the students accept the knowledge passively, take notes in class, after class learning notes, exam notes, students' thinking occlusion, the memory as the only way of accepting knowledge. This kind of teaching methods ignore the application of knowledge, students may learn how to journalize, how to prepare financial statements, but in how to use these generated information to help solve increasingly complex business and accounting problems of insufficient. In addition, teaching means backward, single, the teaching is still mainly rely on the "blackboard + chalk", the application of the modern teaching means is very limited. Not the principle and practice, accounting manual and computerized accounting accounting, accounting and analysis to the organic combination, can not meet the needs of different levels of Higher Vocational Students Professional Accounting knowledge.
（四）成绩考评单调，实践能力测试不足
(four) score monotonous, lack of practical ability test
学生成绩考评基本上沿用传统的闭卷、笔试形式的期末考试评价方式，仅以一次成绩作为成绩评价标准，缺乏科学性，忽略了实践能力的测试。成绩考评体制的不合理，严重影响了学生实际操作技能的锻炼和综合素质的提高，从而对学生的职业发展产生了一些负面的影响。
Student achievement evaluation basically follows the closed book, written examination at the end of the traditional way of examination and evaluation, based on only a result as the performance evaluation criteria, lack of science, ignoring the practical ability test. Performance evaluation system is not reasonable, serious impact on the students practical skills training and improve the overall quality, produced some negative influence to student's occupation development.
（五）教师的实践经验缺乏
高等职业教育承担着为社会输送实用型人才的重任，这就决定了它对教师队伍的建设，特别是对专职教师队伍的建设有着特殊的要求。高职专业的教师不仅要有系统的专业理论知识，而且还必须有丰富的实践经验和熟练的操作技能，并能及时掌握专业方面的新信息、新知识。
以上这些问题的存在制约了高职会计专业的发展，使高职会计专业培养的学生不能满足社会对高职会计专业人才的需求。因此，改革现有的高职会计教学方式，是时代发展的要求，也是高职会计教学发展的必然结果。
二、高职院校会计专业教学解决措施
（一）转变观念、注重实效
作为一线教师和教学管理人员，必须转变以往的教育观念，充分认清高职教育目标。树立“教师为导，学生为主体”的教学理念，突出学生的学习主导地位，注重学生实践能力和创新能力的培养，以实际会计岗位需求作为教学的方向。教师在加强理论研究的同时，更要注意会计实际工作经验的积累，及时更新知识，以及计算机财务软件的应用。
（二）改革课程体系，整合教材结构
对传统的学科课程体系进行改革，注重课程内容的实用性与针对性。一是对教学内容，根据国家有关制度、政策的变化进行及时更新，如对《财务会计》内容及时补充了新会计准则的内容，对专业主干课程之间的重复性内容，则在编制教学大纲时进行协调。
应根据会计结构的新变化，会计发展的新领域，全面设置相关课程，尤其是可以借鉴国外的一些先进的会计理念、新颖的会计制度等，更深入地进行会计领域与策略的研究，经营风险与会计风险的研究等。在具体操作上，可通过开设专业讲座的形式来完成上述内容的学习。会计教学不仅要妥善运用咨讯科技，同时亦需与经济学、管理学、社会学及统计分析等领域相结合，使学生具备科技整和能力以适应社会的需求。
(three) the improvement of teaching methods, improve teaching effect
教师教学的形式应是多种多样的，教学中避免“满堂灌”的教学方法，畅导新的教学方法。启发式讨论法引导学生思考，采取各种有效形式去调动学生学习的积极性和主动性，提高学习兴趣、效率和效果。案例教学法、课堂演示性、角色扮演法就是一种很好的互动式教学方法。在教学手段上多媒体教学要大力提倡，此外应鼓励学生通过相关的参考书、全国会计师与注册会计师中有关会计实务的内容、网络信息等进行多渠道地学习，鼓励学生在校期间参加国内的“会计从业资格”与全国“注册会计师”等从业资格证书的考核；鼓励会计专业的学生跨专业、跨学科选修课程，以弥补知识结构上的不足。这样既将会计理论与会计实务进行恰当的融合，又挖掘了学生学习的潜能，有利于充分发挥学生的学习主动性。
The teaching form should be diversified, to avoid "cramming method of teaching" teaching method, a new teaching method. The heuristic method to guide students to think, to take various effective means to mobilize the enthusiasm and initiative of the students, improve the learning interest, efficiency and effectiveness. Case teaching method, classroom demonstration, COSPLAY method is a kind of very good interactive teaching method. On the teaching methods of multimedia teaching should be advocated, in addition, students should be encouraged through the relevant reference books, the CPA and CPA in accounting practice, the content of network information such as multi-channel learning, encourage students to participate in the "accounting qualification" and the "CPA" qualification certificate assessment; interdisciplinary, interdisciplinary elective courses to encourage the accounting students, to make up for lack of knowledge structure. This will not only the accounting theory and Practice for proper fusion, and tap the students learning potential, is conducive to give full play to students' initiative.
（四）加强师资队伍建设，提高会计教师的综合素质
(four) to strengthen the construction of teaching staff, improve the comprehensive quality of accounting teachers
教学质量的提高，关键在教师。为加强教师队伍建设，提高会计教师的综合素质，可采取以下措施：一是鼓励会计教师参加会计职称考试，以加快“双师型”队伍建设；二是积极创造条件，鼓励会计教师到社会上做会计兼职工作，参加会计学会、审计学会及相关学术社团组织并任职，承担财政、税务、银行及企业组织的财税培训工作，以提高教师的动手实践能力，从而达到理论联系实际的目的；三是采取内引外联的方式，结合教学进行教师培训。
Improving the quality of teaching, the key lies in the teachers. To strengthen the construction of teachers' team, improve the comprehensive quality of accounting teachers, we can take the following measures: one is to encourage teachers to participate in the examination of accounting titles, to speed up the "double teacher type" team building; two is to actively create conditions, encourage teachers to the society to make accounting part-time job in accounting, auditing, learn to learn and related academic groups and post work training, finance, taxation, banking and bear the financial organization, to improve the teachers' practical ability, so as to achieve the goal of integration of theory with practice; three is the introduction of outreach, with teaching for teacher training.
（五）加强校内外实训基地建设，强化实践教学环节
(five) strengthening the construction of training base outside the school, strengthening the link of practice teaching
首先可以利用专业师资的优势建立校内生产性实训基地，比如组建会计服务机构、会计师事务所等，作为独立法人对外承担代理记账、财税咨询、审计业务，组织具有会计从业资格的学生，在老师的指导下直接从事会计实务操作和审计基础工作。
We can use the professional advantage of teachers to establish campus productive training base, such as setting up accounting services, accounting firms, as an independent legal entity undertakes agency bookkeeping, tax consulting, auditing, organizations have accounting qualification students, directly engaged in accounting practice and basic audit work under the guidance of the teacher.
其次，加大校外实习工作力度，选择有代表性的企业，与他们建立人才培养——就业实习基地关系，签订联合办学协议，确定人才培养计划。通过采取校企合作的方式，使企方能够每年提供一定数量的会计实习岗位，使学生所掌握的理论知识与技能和实际会计工作零距离对接。
Second, increase the internship work dynamics, selected to be representative of the enterprise, establish the training -- employment practice base relations with them, sign cooperative agreement, to determine the training plan. Through school enterprise cooperation way, causes the enterprise to provide internship positions a number of accounting, to enable students to master the theoretical knowledge and skills and the actual accounting work zero distance butt.