改革财务会计专业实践性教学的思考

Thoughts on Reforming Practical Teaching of Financial Accounting

全国高等教育已经从精英教育阶段步入了大众教育化阶段,教育的目标是培养实用型、职业型、技术型的高级专门人才;追求的是职业价值,重心应转向学生实践技能的培养。在已丧失直接参与社会实践优势的情况下,要培养有职业道德、懂理论、动手能力强、有实践经验的复合型会计人才,高等院校要以学科与职业为主导,进行应用型本科会计人才培养模式改革,加强高等教育财务会计专业的实践性教学的研究。文章从高校财务会计专业培养目标角度出发,以学科与职业为双主导,讨论了改革高等院校财务会计专业实践性教学的问题。

Since China s higher education has stepped from a stage for the elites into a stage of education for the masses,the priority should also be granted to cultivating the students practical skills,that is, to produce practical,professional and technical talents and to pursue the professional values. Offering chances for the students to participate directly in social practices,institutions of higher learning should,under the guidance of subjects and professions,reform their educational modes of cultivating acco...