会计与审计实践教育基地构建研究——安徽省高等职业教育的实践与探索

Research on accounting and auditing practice teaching base construction——Practice and exploration of higher occupation education in Anhui Province

文章从我国会计与审计实践教育模式的现状出发,探讨了构建会计与审计实践教育基地拟解决的关键问题,提出将会计与审计实践教育基地建立在院企合作的基础上,采用嵌入式的形式建在高等职业院校内,充分利用合作单位拥有的优质财务信息资源,建立实训案例资料库,尝试面对学生提供真帐实训,破解会计、审计类专业学生集体实训难的困惑,为会计与审计等相关专业学生开展实践技能训练搭建科学的平台,增强学生就业竞争力。

This article from the status quo of China's accounting and auditing practice education model, discusses the key problem of the construction of accounting and auditing practice education base, the accounting and auditing practice education base based on school enterprise cooperation, using embedded forms built in higher occupation college campus, fully use the quality of financial information resources, establish case database, trying to face the students really account training, accounting, auditing professional break students collective training difficult puzzles, accounting and audit related professional students to carry out practical skills training to build a scientific platform, enhance the employability and competitiveness of students.