高职财会类专业真账教学载体建设与运作研究——以教学企业“利安德财务公司”为例

On the Construction and Operation of Higher Vocational Accounting Major Real Account Teaching Carrier— —Taking the Teaching Enterprise "Leander Finance Company" as an Example

高职财会类专业实践教学遭遇实习岗位少和内容浮于表面的量质矛盾以及仿真教学缺少职场应当的味道,严重制约该类专业人才培养质量的提升。文章从所有制、运营、财务、利润分配方面来阐述真账教学载体的建设,从教学时间和学生数量的安排以及手工账、电脑账和纳税申报等环节的安排来阐述真账教学运作模式,初步勾勒出克服量质矛盾而且有味道教学模式。

Higher vocational accounting major practice teaching has few internship positions,simulation teaching is not so real, which restrict to enhance the quality of the talents. The paper analyzes the construction of real account teaching carrier from the ownership, operation, profit distribution, and financial aspect.It analyzes teaching time, the students＇ arrangements, hand accounts, computer accounts and tax returns and other aspects.