三维教学目标在中职《基础会计》课程中的实现路径

Implementation Pathways of Three-Dimensional Teaching Objectives in Secondary Vocational School’s “Fundamental of Accounting” Course

摘要: 近几年，国家对于职业教育的发展愈加重视，特别是在中等职业教育的教学规范和质量提升方面。会计作为一门重要的应用型学科，其在中职教育中的地位愈发突出，《基础会计》作为中职会计专业的基础课程，其教学质量直接关系到学生后续学习及职业发展的成败。为了更有效地实现教学目标，本文从知识目标、技能目标和素养目标这三个维度进行了文献查阅，并结合具体案例明确了中职《基础会计》课程应实现的三维教学目标。通过充分的教学准备，确保教学目标的实现，并将教学过程作为目标实现的关键环节，重点把握课前、课中、课后三个阶段，利用好实践、实训、实习三种方式，逐步实现三维教学目标。

Abstract: In recent years, the Chinese government has placed increasing emphasis on the development of vocational education, particularly in enhancing teaching standards and quality in secondary vocational education. Accounting, as an important applied discipline, has gained growing prominence in secondary vocational education. Fundamentals of Accounting, as a foundational course for accounting majors in secondary vocational schools, plays a crucial role in students’ subsequent learning and career development. To achieve teaching objectives more effectively, this paper examines the literature from three dimensions—knowledge objectives, skill objectives, and competency objectives, and clarifies the three-dimensional teaching goals that should be attained in the Fundamentals of Accounting course for secondary vocational education, supported by specific case studies. Through comprehensive teaching preparation, the realization of these objectives is ensured, with the teaching process serving as the key link in achieving them. Emphasis is placed on three critical phases—pre-class, in-class, and post-class, while leveraging practical exercises, training, and internships to progressively accomplish the three-dimensional teaching objectives.