高职院校财会专业智能化成本核算课程体系构建与实施路径

Construction and implementation path of intelligent cost accounting curriculum system for finance and accounting majors in higher vocational colleges

摘要

智能化成本核算课程是高职院校财会专业的重要课程之一。这门课程体系的建构对于学生的财会知识与技能的学习，以及教师的教学水平的提升都十分重要。高职院校及教师应通过多个方面、多种手段来实现对智能化成本核算课程的优化，如制定合理的课程教学目标、结合现代信息技术的教学方式、加强学生的校内外实训练习、加强教学中的思政教育、加强教师的相关教学培训、完善学生的课程评价和考核等方面。由此，高职院校才能实现教师智能化成本核算课程教学水平的提高，以及学生智能化成本核算知识的有效掌握和相关财会技能的有效提升，为学生未来的财会职业发展奠定良好的基础。

Abstract

The intelligent cost accounting course is a crucial component of the accounting program in higher vocational colleges. Constructing this course system is vital for students to learn accounting knowledge and skills, as well as for enhancing teachers’ teaching abilities. Higher vocational colleges and instructors should optimize the intelligent cost accounting course through various methods and approaches, such as setting clear teaching objectives, integrating modern information technology into teaching, enhancing on-and off-campus practical training, strengthening ideological and political education, providing relevant teaching training for instructors, and improving student evaluations and assessments. By doing so, higher vocational colleges can improve the teaching quality of intelligent cost accounting courses, ensure students effectively grasp the knowledge and skills, and lay a solid foundation for their future careers in accounting.

关键词

高职院校 / 财会专业 / 智能化成本核算 / 课程体系

Key words

higher vocational colleges / accounting major / intelligent cost accounting / curriculum system

参考文献

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