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        会计学院
        学院首页 > 会计学院 > 专业设置 > 会计
        会计

          一、专业简介

          我院会计专业有着60年的办学历史,高职大专自2000年开始招生,培养了5000多名高职优秀毕业生,是学院重点建设大类专业。该专业为“湖南省改革试点专业”、 “湖南省精品专业”, “中央财政支持专业”,“湖南省中高衔接试点专业”。与湖南大学、湖南农业大学联合开办了会计学、企业财务管理本科自考班,在校生可本科课程学习和考试。

          二、培养目标

          本专业培养拥护党的基本路线、适应社会发展和区域经济建设需要,面向湖南现代服务业、中小企业、金融行业、会计师事务所、非营利组织等基层业务和管理岗位,具有诚信、合作、敬业的职业素质,掌握会计、涉税管理、财务管理、审计等岗位业务,熟悉企业会计核算、纳税申报、财务管理、年报审计等业务处理的基本知识与操作技能,能从事会计、税务、财务管理、审计等工作的德、智、体、美、劳等全面发展,并具备良好职业道德和较强可持续发展能力,适应社会主义市场经济发展需要,能服务地方经济建设的高素质技术技能型湘商人才。

          三、专业核心课程



        《基础会计》
         
          主要介绍会计的基本理论知识、会计核算的一般方法,并初步了解资产负债表和利润表。使学生能熟练的运用会计科目,处理相关经济业务,掌握原始凭证、记账凭证填制与审核、账簿的登记、对账、结账及错账的更正、财产清查、报表的编制等具体核算方法。


        《会计电算化》
         
          本课程主要通过对计算机知识、财务、薪资管理、固定资产、购销存管理系统及实务模拟等内容的教学,让学生熟练地运用会计核算软件进行操作,培养学生的会计电算化核算岗位工作能力。


        《财务会计》
         
          本课程通过学习使学生掌握资产、负债、所有者权益、收入、费用、利润、投资性房地产、金融资产、长期股权投资、借款费用、债务重组、所得税会计、非货币性交易、资产负债表日后事项等相关内容,能灵活处理各项经济业务,要求学生掌握资产负债表、利润表及现金流量表的具体编制方法。
         


        《成本会计》
         
          本课程主要讲授的是工业企业的生产经营过程、成本计算方法、工业企业会计报表的编制等内容。使学生了解工业企业经营过程的基本知识,并通过实训使学生掌握独立核算的工业企业的账务处理程序和方法。
         


        《财务管理》
         
          讲授财务管理的意义、各类资产、权益的管理以及资金的筹集、分配和运用等基本理论和基本知识。使学生熟悉日常财务管理的方法,初步具备改善企业财务状况、提高企业经济效益的能力。


        《纳税实务》
         
          从企业税务会计人员的岗位技能和工作过程出发,比较全面、科学、系统地介绍了企业纳税会计所涉及的各税种的确定、税款的计算、税务处理和纳税申报等方法。


        《审计实务》
         
          本课程主要讲授审计的概念、职能和对资产、收入、负债等会计处理的审计,它要求学生能够审计单位会计处理的错账和假账并能够做出相应的调整分录,提出审计意见,写出审计报告。


        《统计实务》
         
          通过本课程学习,使学生了解统计一般原理,掌握统计调查及统计资料的整理方法,掌握统计指标分析、指数分析、抽样分析方法具体运用,提高学生的综合分析能力。


        《财经法规与职业道德》
         
          本课程为会计从业资格证考证课程,通过本课程学习,学生熟悉会计工作所涉及相关法律法规,具备相关职业道德,获得相关证书。


        《政府及非营利组织会计》
         
          通过本课程学习主要掌握政府与非营利组织会计的组成体系与分级,以及核算方法和工作组织;财政总预算会计;行政单位会计;非营利组织会计;民间非营利组织会计等内容。


        《证券投资》
         
          课程主要介绍证券投资收益与风险的确定原理、投资决策基础、投资在组合资产的选择、证券、股市、债券市场的价格决定原理、证券市场的评价、其他投资价格及风险分析等。通过本课程的学习,使学生掌握“证券投资分析”的基本技巧,为从事实际证券投资分析工作打下坚实的基础。
         


        《会计综合实训》
         
          分岗位进行出纳实务、总账会计、主管会计实训。使学生分别掌握一般出纳业务、存贷款等银行业务;工资、资产、材料、收入、费用、报税、报表编制等会计岗位核算。
         

          四、主要职业资格证书
         



        会计从业资格证


        助理会计师资格


        统计从业资格证


        证券从业资格证


          五、主要就业岗位

         

          出纳岗位 会计核算岗位

         

          监督审计岗位 会计主管岗位

          六、专业特色

          1、专业2004年被确定为“湖南省改革试点专业”,2007年立项为“湖南省精品专业”,2011年获得了“中央财政支持专业发展”项目。

          2、以“工学结合”为原则,完善的校企共育的人才培养模式

          3、基于工作过程的“教学做一体化”的专业课程体系

          课程体系的设置体现出以职业能力和专业岗位能力为需要,以职业素质和能力培养为目标,淡化以学科设课框架,形成“教学做一体化”的课程教学模式。

          4、专兼结合的“双师型”教师团队

          现有专职教师32人,兼职教师20人。专职教师中省级专业带头人1人,省级青年骨干教师5人,教授、副教授职称有19人,占专职教师的60%,同时具有注册会计师、注册税务师、高级会计师、会计师、理财规划师、经济师、高级考评员、中级考评员等职业资格证的“双师型”教师25名,占专职教师比率为78%。

          5、充足的实训教学条件

          先后与湖南省供销合作总社、深圳安居企业会计代理有限公司、中联重科股份有限公司、湖南友谊会计师事务所等多家企业单位建立了长期的合作关系,形成了稳定的、运行良好的校外实训基地45处。现有会计手工实训室、用友会计电算化实训室、金蝶会计电算化实训室、会计分岗位综合实训室、税务会计实训室、ERP沙盘实训室、财务管理实训室、证券投资实训室、仿真财务室等18个。注册成立了祥龙会计服务公司。构建了高职会计专业立体化的实训体系,并运用到人才培养之中。

          6、取得的丰硕教学成果

        2019年湖南省会计技能竞赛一等奖
        2019年湖南省财税技能竞赛一等奖
        2019年湖南省“互联网+”企业经营管理技能竞赛一等奖
        2019年湖南省银行综合技能竞赛三等奖
        2019年湖南省业财税融合暨大数据管理会计应用能力二等奖
        2019年湖南省税务技能竞赛二等奖
        2018年全国高职院校财税技能大赛全国总决赛二等奖
        2018年全国高职院校财税技能大赛(华中地区赛)三等奖
        2018年湖南省会计类专业云上技能大赛高职学生组三等奖
        2018年湖南省“互联网+”企业经营管理技能竞赛一等奖
        2018年第二届“新道杯”全国高职“管理会计”技能大赛(省赛)二等奖
        2018年第二届“新道杯”全国高职“管理会计”技能大赛(国赛)特等奖
        2018年第14届全国职业院校“用友新道杯”沙盘模拟经营大赛国赛二等奖
        2017年全国职业院校技能竞赛(高职会计技能)一等奖
        2016年湖南省职业院校技能竞赛(高职会计技能)二等奖
        2016年第十届新道杯全国大学生创新会计人才技能大赛国赛三等奖
        2016年第12届全国职业院校“用友新道杯”沙盘模拟经营大赛国赛二等奖
        2015年湖南省职业院校技能竞赛(高职会计技能)二等奖
        2015年第11届全国职业院校“用友新道杯”沙盘模拟经营大赛湖南赛区一等奖
        2015年“税友衡信杯”全国税务技能大赛总决赛三等奖
        2014年湖南省职业院校技能大赛(高职组会计技能)一等奖
        2013年以全省第一参加全国会计技能大赛,取得全国一等奖
        2010年全省会计类专业技能抽查优秀率和合格率均排名全省第一
        2009年在全省会计专业评估中被评为“优秀”,且全省排名第三
        2007年—2009年先后有《税务会计》、《基础会计》和《会计综合实训》立项为省级精品课程
        2002年—2011年学生技能比赛(比武)成绩显著,获省级及以上一等奖12项
          2017年湖南省职业院校技能竞赛(高职会计技能)一等奖

         
         
         
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