Research On The Teaching Mode Of Accounting Education In Higher Vocational Education

With the rapid development of economy and technology, Accounting has become the more popular major in vocational education and the social demand for accounting professionals has become more diverse. While the personnel training mode of vocational school of accounting with the different levels are making no difference with the traditional accounting teaching. The philosophy of valuing theory more than practice leads to low job suited rate----those undergraduate students, junior college students,vocational students majoring in Accounting cannot meet the needs of society. College Students are generally with rich theoretical knowledge and lack practical ability, which make them frequently fail to find a satisfactory job. On the other hand, higher vocational students are usually less professional in theoretical knowledge than those in college, and less skilled in practice ability comparing to those in the secondary vocational school. Schools of the connection of secondary and higher vocational education were distinguished intangibly in the process of convergence, making their students in no difference with those from the secondary vocational school. All of those problems show the imperativeness of reformation.In order to develop accounting professionals, the schools of the connection of secondary and higher vocational education will be as an example to be discussed in this paper and the teaching reform mode of accounting will also be put forward. This paper will compare the Accounting education in China to that in the United States and the United Kingdom in educational objectives, curriculum, teaching methods, assessment methods and the construction of teachers and students’ practical ability and identify deficiencies in general by comparison among them. Secondly, this paper will clear the social and accounting students’ demand for Accounting through a questionnaire survey of 104 enterprises and 12 accounting junior college graduates in Linhai, Zhejiang. Thirdly, Linhai College of Zhejiang Radio and Television University will be as the example to study the educational objectives, curriculum, teaching methods, assessment methods, building of the contingent of teachers, students’ practical ability on the convergence of vocational education mode and then analyze the feasibility of reformation in the hierarchical teaching of Accounting by the combination with the students’ cognition features, interests, and other characteristics. At last, through using the hierarchical teaching concept from home and abroad and drawing on the outstanding Accounting education from United Kingdom and the United States, this paper will put forward the corresponding reform model from theabove six aspects. This paper will focuses on the reform of curriculum and teaching methods. The curriculum is divided into basic courses, professional required courses,professional electives and public basic courses. And professional required courses should go for those students who have achieved certain degree in learning ability.New-teaching-method-based should give priority to the experimental teaching approach,which includes inspection experience, role playing experience, grouping competition experience. But there are all kinds of subjective and objective obstacles which need to be overcome in the teaching reform. In short, hierarchical teaching mode is suitable for the social developmental regulation and social needs, which can develop different levels of applied accounting talents.