李知之

摘要自2006年起，就有学者研究通识教育在高职院校会计专业开设的重要性，可直到今日也没有职业院校会计专业真正的开设通识课程。笔者通过研究认为高职院校会计专业学生的知识素质水平、会计专业课程学分比重以及当前高职院校会计专业的师资水平限制了通识课程在高职院校会计专业的开设。通过扫清上述障碍，笔者认为通识教育并不是要全面覆盖所有学科领域，而是要有重点的使学生涉猎与成为一个合格会计人相关的，诸如思政、法律、金融等学科知识。通识课程走进会计职业课堂，使会计职业教育真正能培养出“全面发展+精湛专业技能”的高素质人才。

关键词 会计专业 职业教育 通识教育

中图分类号：G712文献标识码：ADOI：10.16400/j.cnki.kjdk.2021.16.013

The Importance， Obstacles and Suggestions of General Education in Accounting Major of Higher Vocational Colleges

LI Zhizhi

（Shanxi Management Vocational College， Linfen， Shanxi 041051）

AbstractSince 2006， scholars have studied the importance of general education in accounting major in higher vocational colleges. But up to now， there is no real general courses for accounting major in vocational colleges. The author thinks that the knowledge quality level， the credit proportion of accounting course and the current teaching staff level of accounting major in higher vocational colleges limit the opening of general courses in accounting major. Through clearing up the above obstacles， the author thinks that general education is not to cover all disciplines， but to focus on the knowledge related to students’ involvement and becoming a qualified accountant， such as ideological and political， legal， financial and other disciplines. The general knowledge course enters the accounting professional classroom， whichenablestheaccountingvocational educationto cultivate thehigh-qualitytalents with"comprehensive development + exquisite professional skills".

Keywordsaccounting professional； vocational education； general education

職业教育旨在培养具有技能的专业型人才，希望把学生培养成具有某一方面专业技能的“精”“尖”人才，而通识教育注重覆盖面宽厚的通才教育，希望把学生培养成知识面宽广、博学的复合型人才。这两种教育模式看似处在一种完全的对立面上。然而回归到教育的本质，教育是为了育人，职业教育培养出的学生首先得是一个社会人，其次才是具有专业技能的职业人，最高阶的是具有匠人精神的职业人。通识教育是使职业教育培养出的学生能成为一个合格社会人的前提和根本保障。没有这个前提，专业技能人才无从谈起。也就是说，通识教育使学生首先能够在社会立足，职业教育再赋予学生一技之长。……