CAJ | 학술논문

我国高职院校会计专业发展要适应市场需求，培养企业需要的高技能应用型会计人才，就必须要构建以职业导向的会计专业实践教学体系。本文从会计专业职业能力内涵、体系的设计思路、实践体系的构建三个方面对会计专业实践教学体系的相关问题进行了探讨。
아국고직원교회계전업발전요괄응시장수구，배양기업수요적고기능응용형회계인재，취필수요구건이직업도향적회계전업실천교학체계。본문종회계전업직업능력내함、체계적설계사로、실천체계적구건삼개방면대회계전업실천교학체계적상관문제진행료탐토。
Our country accounting professional development of higher vocational colleges should adapt to the market demand, develop enterprises need to applied accounting talents with high skill, it is necessary to build in a career oriented accounting professional practice teaching system. This article from the accounting profession ability connotation, the design idea of system, practice system construction three aspects of the accounting professional prac-tice teaching system of related problems are discussed in this paper.