Research On Professional Ability Oriented Practical Teaching In Accounting Major Of Vocational High School

With the development of the economy and the increase of emphasis being put on vocational education, the steady growth of vocational education in China is duly expected. However, there are some issues that cannot be ignored, such as the high rate of unemployment among vocational school graduates, and the problem that most vocational school graduates are unable to meet the demands of society. The fundamental reason for those issues is that the practical ability of those students is too limited for their professional demands. Practical teaching is the solution for those problems and would effectively improve the professional ability of vocational school students.It is well recognized in vocational education area that the enhancement of professional ability should be the core concept in the training of professional ability. Comparing with traditional ideas of vocational education, the one focuses on professional ability is of prominent advantage. This thesis will try to illustrate that professional ability oriented accounting curriculum should be both the core and the feature for vocational education, and it should be the key of achieving the goal of training well-qualified accounting graduates.This thesis is consisted of five parts:The first part, introduces the background, meaning and objectives of this research. Through a thorough review of the research both inside and outside of China, it tries to deepen the general understanding, clarify certain ambiguous concepts, and also build a theorem foundation for practical teaching of professional ability oriented accounting curriculum.The second part, discusses the key point of vocational education for accounting majors. It argues that the emphasis on practical education should be the crucial aspect if the goal of education for accounting major is to be achieved.The third part, gives out the results of a survey based on the status of several vocational schools in Zhejiang Province. It also presents the existing condition of practical education in those schools and analysis the reasons for existing problems.The forth part, which is the core part of this thesis, blend together the idea of professional ability and the idea of accounting education. It first explorers the necessity of an accounting education that is professional ability oriented. Then, with the results gained from the survey, it proposes a theory of how to improve the curriculum of accounting major in vocational school.The fifth part, research conclusion and forecast.The innovation of this research is well presented in two aspects:The first aspect is the content of this thesis. This article has discussed that in the quality accounting profession curriculum practices in the teaching to raise student's professional ability, enriched quality accountant to educate the research the content. The other aspect is the angle of view. Current is also rarely seen take the professional ability as the guidance to the quality accounting profession curriculum's practice teaching research, this article take this as the research angle of view, does take the present situation analysis as the research logical beginning, carries on certain exploration to the quality accounting profession curriculum's practice teaching.