Higher Vocational Ability Of The Accounting Profession

It is commonly held that accountant, as a language of business, plays an increasingly important role in management of domestic economy and exchange of international economy, while education of accountant is a professional education based on its real position. However, it is the core problem that how to cultivate professional abilities of the students, who major in accountant, in the educational system of accountants. Professional abilities are to master and apply to the skills with a series of specialized techniques and methods; therefore, it is crucial for every student to possess stronger professional abilities. With the development of accountant education during several decades, an education system, characterized by multi-types, multi-layers and diversity, has been in a shape in China. The goal of higher vocational education is to cultivate specialized talents who can be accustomed to real positions with abundant knowledge and proficient skills. Recent years witness such quite a few problems as inaccurate orientation of education, which leads to low quality, lean employment and poor social recognition in the cultivation of talents. Thus, formulating a scientific scheme for the professional abilities to accountant becomes an emergent issue in higher vocational education. This dissertation aims to give a thorough study on the related professional abilities of accountant in a setting of higher vocational education, and construct a more completed and available higher educational system of accountant, which supplies a guidance to the practice of accountant on higher educational system; furthermore, it provides a training mode of professional abilities of accountant-integration of work and learning, combination of school and enterprise and internship on real positions-on the base of the domestic and foreign documents and the actual cases of Sichuan Modern Vocational College through the analyses to its training scheme and employment; finally, its achievement is to contribute to a detailed scheme of application to cultivating professional abilities of accountant, admittedly, with some inevitable deficiencies that the scheme is to be carried out. There are six chapters discussed in the dissertation with Introduction, Reference, Basic Theories, Investigation of Employment, Detailed Implements&Application and Conclusion&Expectation.