基于学分银行导向的高职教育和开放教育衔接路径的研究--以《财务报表分析》课程为例

摘要

Under the guidance of “Credit Bank” ,open education promotes the development of vocational education ,while vocational education facilitates the professional development of open education .The development of our society and economy urges the two types of education to contin-uously integrate and to mutually promote .Therefore ,it is necessary to study how to build a fusion overpass between the two types of education .Taking “Financial Statement Analysis” course as an example ,this paper compares the differences of the knowledge ,abilities and skills between voca-tional education and open education by analyzing each chapter ,and explores to build a path be-tween the two types of education .%在“学分银行”思想导向下，开放教育促进高职教育社会化发展，高职教育促进开放教育职业化发展。当前我国社会经济发展迫切要求这两种类型的教育互相促进并不断融合，因此有必要深入研究搭建两种教育类型之间相互融合的“立交桥”。本文以《财务报表分析》课程为例，通过对高职教育、开放教育中该课程的知识、能力、技能等三方面进行逐章对比分析，探索两种类型的教育之间沟通、衔接的路径建设。