The Research Of Training Chinese Higher Vocational Accounting Students Occupation Ability

Higher vocational education is a form of college education, which is in general college levelof higher education in our country. The purpose is to train the skilled talents which can adapt to theproduction, construction, management and service in needs of the first line. In order to meet theneeds of the development of social economy, many higher vocational colleges have Accounting.Accounting in higher vocational education is to train the students to be the physical and mentalhealth of the skill application talented person, which have good thought quality and occupationmoral, and master the required knowledge and skills in practical accounting work, and also adapt tothe needs of the first-line position in accounting through the professional theory and skills educationin school.The higher vocational education of our country is formed in1980s, and up to now it has beenmore than thirty years. During the past thirty years, although a lot of scholars have been exploringand researching our country’s vocational education, it still has some obvious problems, which arerestricting the development of our higher vocational education.Higher vocational education should highlight the "ability standard", which is to put theoccupation ability training to the students for the first place. This paper draws on the experience ofdomestic and foreign scholars, based on their study of occupation education, occupation ability,accounting occupation education and accounting occupation ability, made through the research totrain occupation ability of the our country’s higher vocational accounting students.First of all, the paper explains the accounting occupation ability. Through the analysis of theadvantages and disadvantages of employment prospect in Chinese accounting students, it finds thatthe small and medium-sized enterprises are the suitable employment channels for higher vocationalaccounting major students. On the basis of the investigation of part of small and medium-sizedenterprises, it summarizes the employment requirements to higher vocational college students andalso puts forward several occupation abilities that the higher vocational accounting major studentsshould possess: occupation values, basic ability, professional ability, the key ability and the form ofseveral occupation abilities. It also thinks that there are four main factors to effect the highervocational accounting professional occupation ability training: cognition, individual, education andthe environment. Secondly it has analyzed several typical problems and causes during the occupation abilitytraining process to our country’s higher vocational accounting students: because the lack ofunderstanding of the nature of higher vocational education and accounting personnel trainingposition fuzzy, misunderstanding of occupation ability led to the education cognition error; becausecurriculum system is not distinct in curriculum which can not meet the professional needs; becausethe lack of teachers and places leads to the restriction of students’ practice; because influence of thetraditional teaching habits leads to the backward teaching methods, imperfect evaluation system.These problems affect the development of accounting occupation education.Aimed at the training of occupation ability, there are a lot of advanced experiences in foreigncountries, in which the German study area, Singapore teaching factory and America’s communitycolleges are representative. The paper will introduce and refine these experiences and put forward tothat foundation is to grasp the nature of higher vocational education, identify the correct accountingprofessional talent training target; the key is to set up a the curriculum and learning field curriculumsystem combining1+1.5+0.5and two security, three layers of progressive practice teaching system totrain students occupation ability; the improvement of teaching method and the perfect evaluationsystem is added, which can promote the measures of training our country’s higher vocationalaccounting students’ occupation ability level.