会计实践教学的研究

On Accountant Practice Teaching

实践教学手段的先进与否,是高职院校办出质量、特色、效益的重要环节,每个学校在实践教学建设中投入不同,每个专业采取的实践教学模式也不同。文章首先对会计实践教学的目标展开讨论,其次分析了传统会计实践教学模式的弊端,进而重点讨论了实务演示、单元练习、模拟实习等8种实践教学形式及其运用,认为高校会计实践教学不能仅仅作为理论联系实际的一个教学环节,还应作为一种教学方法和手段,贯穿于全部教学活动过程中,为培养高素质、强能力、富创造性的人才服务。

The means of practice teaching is an important link with the teaching quality,characteristics and benefit in vocational colleges.Majors will adopt different practice teaching patterns owing to different devotion in practice teaching construction.This article discusses firstly on the goal of accountant practice teaching and secondly,the limitation of traditional practice teaching pattern of accounting.Then,eight kinds of practice teaching forms are discussed,such as practice demo,unit exercise,simulation practice,and so on.It is believed that accountant practice teaching is not only a teaching link integrating theory with practice,but a teaching method that should be penetrated into the whole teaching process in order to educate talented personnel with high quality and full of innovative spirit.