高职会计专业现代学徒制实施探索——以安徽冶金科技职业学院为例

Exploration into Implementation of Modern Apprenticeship for Accounting Profession in Higher Vocational Institutes

代理记账教学模式是利用企业真实经济业务,让学生在真账、真岗中获得实践技能的一种全真实践教学方式。它既是培养高质量应用性会计人才的有效途径,也是会计专业实施现代学徒制的一种灵活运用。运行该模式,可通过创建代理记账平台、构建管理组织和制度等途径实施。实践证明,代理记账教学模式在高职院校的教学中取得了良好成效。

The teaching mode of bookkeeping is a real practical teaching mode which,by use of the real business of enterprises,enables students to acquire practical skills by keeping real accounts on real posts.It is not only an effective way to cultivate high-quality application-based accounting talents,but also a flexible application of modern apprenticeship for accounting specialty.The operation of this mode can be implemented by means of the establishment of bookkeeping platforms as well as the construction of management organizations and systems.As the practical experience proves,the teaching mode of bookkeeping has been carried out with good effects during the teaching process in higher vocational institutes.