CAJ | 학술논문

高职院校作为高等教育的重要组成部分，服务地方经济并培养社会需要的一线高技能、实用型人才是其重要的价值取向。整合高职院校会计专业资源优势，组建会计服务示范基地，是全方位开展区域经济、社会、文化方面的服务工作的有益探索。结合目前高职院校会计专业社会服务的现状，提出了会计服务示范基地“一基地”“二形式”“三模块”“四对象”的基本框架和设想，并对该模式进行了SWOT分析，以期对高职院校社会服务能力的提升有所裨益。
고직원교작위고등교육적중요조성부분，복무지방경제병배양사회수요적일선고기능、실용형인재시기중요적개치취향。정합고직원교회계전업자원우세，조건회계복무시범기지，시전방위개전구역경제、사회、문화방면적복무공작적유익탐색。결합목전고직원교회계전업사회복무적현상，제출료회계복무시범기지“일기지”“이형식”“삼모괴”“사대상”적기본광가화설상，병대해모식진행료SWOT분석，이기대고직원교사회복무능력적제승유소비익。
As an important part of higher education ,serving for local economy and social needs of high -skilled tal-ents is a key value of vocational colleges .It is a beneficial exploration to integrate accounting profession resources in vocational colleges ,set up model bases of accounting service , and develop the all -round service of regional eco-nomic ,social and cultural aspects .Combining with the current social service status of accounting major in vocational colleges,the paper proposed a basic framework and assumptions of accounting service model base ,i.e.“One base”,“two forms”,“three-module” and “four objects”,and carried out a SWOT analysis on this mode ,in order to be helpful for the promotion of social service ability in vocational colleges .