高职院校会计专业代理记账实训模式探究

Research on the Practical Training Model of Accounting Agent in Higher Vocational Colleges

现代高职教育以培育应用型人才为主要目标。高职会计专业不断摸索新的实践教学模式,提出了代理记账实训模式。本文简述了代理记账实训模式的运作方式及运行保障,并通过实训方案设计阐述了代理记账实训模式的操作流程,并对其实施进行探讨。

The mainobjective of modern higher vocational education is to cultivate applied talents.Higher vocationalaccounting specialty constantly explores new practice teaching mode,and puts forward agent accounting training mode.This paper briefly describes the operationmode and operation guarantee ofthe agent accounting training mode,and elaborates the operation process of the agent accounting training mode through the design of the training scheme,and discusses its implementation.