A Reference From German Dual System To The Talent Cultivation Pattern Of Our Higher Vocational Accounting Education

Accounting mainly develops with the trade's requirement for certain time and the development of the economy. The development of the world economy makes accounting work face new situation and new request, the accounting education must gives out some suitable and correct reflection. As one part of the whole accounting education system, higher vocational accounting education will also face the same problem. That is to say, how to adapt to the demand and change of the human market, transform the talent cultivation pattern of higher vocational accounting education and raise new personnel of high quality is a big challenge for higher vocational accounting education. While now there are still a lot of problems in the pattern we use or the reference from foreign countries, a new exploration of this is needed urgently. In this article, I introduce some foreign advanced talent cultivation patterns, especially analyzing and exploring the German Dual system, emphasizing its characteristic and superiority to construct a new pattern of cultivating higher vocational accounting personnel to adapt to the new economy development.In this study, I firstly analyze the present situation of the higher vocational accounting education in our country, using the theory of man's overall development, human capital theory and quality education theory of universities and renewedly construct the talent cultivation pattern of higher vocational accounting education.Firstly, I introduce the concept of talent cultivation pattern, and some advanced foreign pattern, such as English Rotation pattern, Australia TAFE pattern, Canadian CBE pattern, American community colleges, and German Dual System, emphasizing the characteristic and superiority, and point out that German Dual System is the most suitable pattern to use in our higher vocational accounting education.Secondly, I analyze the present situation and the existing problems in our higher vocational accounting talent cultivation pattern.Then, I introduce the concept of German Dual System and its characteristic and superiority, especially emphasize that its training target takes vocational ability as the standard, its curriculum takes vocational activities as the center, its teaching ability takes students as the subject, and its examination and evaluation' system takes objective demand as the standard, and they pay most attention to practical education. In addition, German Dual System has a set of complete guarantee of laws and regulations of vocational education, which both give us assurance of reference to it.At last, on the basis of the reference to German Dual System, I construct a suit of new higher vocational accounting talent cultivation pattern including training target, curriculum, teaching content, teaching method, teaching ways and teaching staff, which is suited to our actual situation.The innovative point of this study is to use the Dual System to higher vocational accounting education when the predecessors used to refer it to mechanical and tourism majors. Because during the implementing process of it, the students of accounting can't do the same job as the students of mechanical and tourism major, it is difficult for the teachers to guide, additionally, a lot of enterprises trend to keep the financial information as secret. Therefore, it is difficult for us to carry out the Dual System in the higher vocational accounting education in China, which is the difficult point in this study.