Study On The Teaching Reform Of Financial Accounting Course In Higher Vocational Colleges

The distinctive objectives of the higher vocational education are to train high-quality talents in applied technology, which determines the distinguishing features the curriculum. The financial accounting course, as one of the most important courses concerning professions and skills, is an important component in the modern accounting system. The course, which is very practical, offers a detailed explanation of the basic theories, methodologies and the main techniques of financial accounting. Based on the comprehensive understanding of the teaching objectives of financial accounting course in higher vocational colleges and from the perspective of reality and feasibility with the combination of theory and practice, the paper points out that vocational accounting teaching reform is the inevitable requirements by the new accounting standards. It is the requirements for the accounting students from the society and the employers, meanwhile it is the reflection for the teachers and the feedback for the teachers and the students respectively on the existing mode of teaching.Based on the survey from23higher vocational colleges in Shandong Province having access to the major of accounting, the paper analyzes the deficiencies of the financial accounting course. The data from the survey shows that there is still a great gap between the training objectives of higher vocational education and the present higher vocational financial accounting course teaching. The disparity lies in the following aspects:the unclear teaching objectives, the backward of the teaching concept, the out-of-date teaching materials, paying much attention to theory instead of practice, no combination between practice and theory, teachers’lack of practical experience, single method of teaching, not comprehensive assessment method.According to the analysis of the questionnaire, this paper puts forward the teaching reform scheme of financial accounting in higher vocational college. The scheme includes the innovation of higher vocational accounting teaching concept, clear understanding of the teaching objectives, enhancing the practical teaching materials, establishing new concept of curriculum development, straightening out the logic relationship of the theory teaching and practical teaching, improving the teaching methods and the present assessment system, constructing new higher vocational accounting teaching mode. The article states that it is the development of the market economy that requires the diverse teaching means, practical and reasonable teaching contents and practical teaching system of the higher vocational accounting education. Only in this way can the higher vocational education take a positive role in the variety of the social field.The creation in this paper lies in two points:firstly, the paper states out the new concept to strengthen the vocational capacity:that is to combine the course with the post, combine the learning with work and combine skills with literacy. Secondly,further cooperation between colleges and enterprises is necessary, which enables the enterprises’real accounts to go into the classroom program, and thereby the students majoring in accounting can start their professional careers in college.