民族地区高校基于应用型人才培养的会计专业实践教学模式研究——以甘孜职业学院为例

Research on the Practical Teaching Model of Accounting Professionals Based on Applied Talent Cultivation in Universities of Ethnic Regions—A Case Study of Ganzi Vocational College

摘要: 当前，民族地区高职会计教育普遍存在实践教学与地方产业脱节的问题。本文以甘孜州这一典型民族地区的高职院校为案例，研究会计专业应用型人才实践教学的改革路径。通过分析地方产业对会计人才在成本核算、税务筹划及资产管理等方面的特殊需求，本文旨在构建一个深度融合地方经济特色的实践教学体系，包括针对性的课程内容、校企合作模式及“双师型”教师培养策略。以期为解决民族地区高职院校如何培养“留得住、用得上”的会计人才提供甘孜样本。同时引起更多教育者对此课题的深入思考，借以希望能推动我国高等职业教育事业进一步发展。

Abstract: Currently, there is a widespread disconnection between practical teaching and local industries in accounting education at higher vocational colleges in ethnic regions. This paper takes Ganzi Vocational College, located in a typical ethnic region, as a case study to explore the reform path of practical teaching for applied accounting professionals. By analyzing the specific demands of local industries for accounting talents in areas such as cost accounting, tax planning, and asset management, this study aims to construct a practical teaching system that is deeply integrated with the local economic characteristics, including targeted curriculum content, school-enterprise cooperation models, and strategies for developing “dual-qualified” teachers. The goal is to provide a “Ganzi sample” for cultivating accounting professionals who are “willing to stay and capable to serve” in ethnic regional higher vocational colleges, and to inspire further reflection among educators on this topic, thereby promoting the further development of higher vocational education in China.