完善会计模拟实践教学,适应高职院校人才培养要求

Perfect Analogy Practice Teaching of Accounting to Suit the Training Requests of Vocational Colleges

当前会计模拟实践教学存在着会计模拟实践教学目标、内容、形式不适应,会计职能体现不充分,忽视会计基本技能训练,考评结果不科学等诸多问题。针对这些问题,笔者从实践教学中摸索,提出了完整的会计实践教学体系,抓好实施落实及重视考核等一系列改革措施,旨在完善会计模拟实践教学以适应高职院校人才培养要求。

Nowadays there are several problems in analogy practice teaching of accounting, such as: its target, content and form are not suitable; the function of accounting can not be fully reflected; the basic training accounting is neglected; and the check-up is not scientifically done. The author has studied these problems from her practical teaching and develops an entire system of practice teaching of accounting. She suggests us to pay great attention to the implement and check-up links so as to perfect analogy practice teaching of accounting to suit the training requests of vocational colleges.