论高职会计专业实践性教学的改革

On Reform of Accounting Practical teaching Method of Higher Vocational Education

实践性教学是职业技术教育的特点,本文对现行高等职业技术教育会计专业的实践性教学进行了分析,论述了新形势下高等职业技术教育会计专业实践性教学的重要性, 以及对现行实践性教学改革的必要性。并在此基础上,结合会计教育的发展趋势,提出了一系列的模式。

The characteristic of the vocational-technical education is the practical teaching. The article has analysed the practical teaching in the speciality of accountanting in the present higher vocational-technical education, elaborated the importance of it under the new situation, and the necessity of the reform to the practical teaching .In the foundation,proposed a series of patterns,unified the development tendency of the speciality of accountanting.