CAJ | 학술논문

高职院校会计类专业是以高端技能型会计类专业人才为目标。而会计类专业是实践能力要求非常高的专业，但由于其专业特殊性，在校生顶岗实习的机会较其他专业而言几乎是零，除非是毕业实习阶段。会计类专业的工学结合人才培养模式基本上也是流于形式，很难有实质内容。本文内容是基于江苏省高等学校大学生实践创新训练计划项目课题《基于ERP财务管理系统的高职会计专业学生实践能力训练》，在分析高职院校会计类专业实践能力培养存在不足之处的基础上，对基于ERP财务管理系统的高职会计专业学生实践能力培养进行了思考，对构建会计类专业实践能力培养一体化的实践教学课程体系，提出一些认识。
고직원교회계류전업시이고단기능형회계류전업인재위목표。이회계류전업시실천능력요구비상고적전업，단유우기전업특수성，재교생정강실습적궤회교기타전업이언궤호시령，제비시필업실습계단。회계류전업적공학결합인재배양모식기본상야시류우형식，흔난유실질내용。본문내용시기우강소성고등학교대학생실천창신훈련계화항목과제《기우ERP재무관리계통적고직회계전업학생실천능력훈련》，재분석고직원교회계류전업실천능력배양존재불족지처적기출상，대기우ERP재무관리계통적고직회계전업학생실천능력배양진행료사고，대구건회계류전업실천능력배양일체화적실천교학과정체계，제출일사인식。
The goal of the accounting major education in higher vocational colleges is to provide high skilled professional talents which requires accounting major should be position-oriented. However, field work opportunity before graduation is almost zero compared with other professional students. Accounting class professional work-integrated learning personnel training mode is basically become a mere formality, with little substance. This article is a paper work of developing higher vocational accounting major students' practical ability based on the ERP financial management system which is innovation training project of jiangsu province college students. After analyzing the deficiencies of the accounting major in higher vocational colleges practice ability,several constructive understanding and suggetions concerning about creating practice ability through the teaching course system would be put forward.