Research On Internship Standards Of Accounting Major In Guangzhou Secondary Vocational School

An Internship plays an important part in vocational educational teaching.It is an essential link to cultivate students’ good professional ethics and craftsman spirit,reinforce students’ practical abilities and professional skills,and improve their comprehensive professional ability and core quality.The purpose of this study is to construct the "Guangzhou Secondary Vocational School Accounting Major Internship Management Standards" with the characteristics of Guangzhou’s economic development and vocational education within the guidance of Regulations on Internship Management in Vocational Educational Schools.To meet the needs of Accounting Major Internship in Secondary Vocational Schools in Guangzhou,we standardize the behaviors to improve the quality of internships effectively.This study is divided into two parts: construction and demonstration.In the process of construction,by using the literature research method,the literature of Internship is sorted out systematically.The theoretical support of the research is determined by the theories of standardization and achievement orientation.The research emphasis content and evaluation of Internship.Second,through the method of investigation and research,this paper investigates and analyzes the present situation of Internship Accounting Major in Secondary Vocational Schools in Guangzhou.The demand of enterprises for accounting talents and determines the realistic basis of internship standards and the professional ability of accounting positions in enterprises in Guangzhou.Third,using the text analysis method,this paper analyzes the recruitment information of accounting position at Guangzhou recruitment website and the1+X professional skill level standard related to Accounting Major.Based on these three studies,the "Guangzhou Secondary Vocational School Internship Standard(Draft)" was formed.In the process of demonstration,the Delphi method is used to consult the expert group for two rounds and the standard index system of Internship is determined.By using the analytic hierarchy process,the weight of evaluation indexes is determined by using the average value of the importance assignment of the second round of expert consultation indexes.Thus,the first draft was improved and the construction of "Guangzhou Secondary Vocational School Accounting Internship Standards" was completed.The final result of this study is "Guangzhou Secondary Vocational School Accounting Internship Standards".It includes eight parts: application,objectives,time arrangement,conditions,contents,results,management and evaluation.The core content is the internship and evaluation.The internship includes five kinds of jobs,such as cashier,accountant,cashier,financial clerk and tax commissioner,with the corresponding work items,tasks and requirements are determined.Thus,it constitutes the structure of five kinds of jobs,14 projects,34 tasks and 108 requirements.Evaluation adheres to the combination of process evaluation and summative evaluation,aiming at improving students’ professional ability and professional core quality.