引进国际职业标准升级传统会计专业的若干思考--以青岛职业技术学院中爱合作会计专业为例*

摘要

As the educational type that serves economic construction and social development di-rectly ,higher vocational education must be in line with the economic and social development ,conduct adaptive reformation and upgrade in talents cultivation ideas ,contents and criteria .With the require-ments of the industry development trend and the economic development situation ,the traditional ac-counting major needs adaptive transformation and upgrading in the objects ,location ,content and methods of talents cultivation .On the basis of Chinese-foreign cooperative school-running projects in Qingdao Technical College ,introducing such high-quality educational resource as advanced interna-tional accounting criteria to upgrade and transform the traditional curriculum system and criteria of ac-counting major is proved to be a feasible ,economic and effective path .%作为直接服务于经济建设和社会发展的教育类型，高职教育必须与经济社会发展接轨，在人才培养理念、内容和标准上同步做出适应性的改革与升级。就传统会计专业而言，随着行业发展趋势和经济发展形势的要求，在人才培养的目标、规格定位和培养内容、方式等方面同样需要适应性的转型和升级。青岛职业技术学院采取以中外合作办学项目为平台，引入国际先进会计标准等优质教育资源升级改造传统会计专业课程体系和标准，实践证明，这是一条直接可行、经济有效的路径。