会计专业实践教学体系建设初探

An Exploration of the Practical Teaching System for Accounting Profession

素质教育重点强调培养学生的创新能力、创业精神和实践能力,专业实践教学的目的是使学生在基本了解所学专业理论知识背景的基础之上能进一步掌握与该专业理论知识运用紧密相关联的实务操作技能,以培养学生的专业综合素质。但现有的会计专业实践教学模式却由于其不足和局限性并不能满足上述要求,因此,应对其进行体系化改革。本文即从现有模式的现状分析入手,为其体系化改革提供对策。

Quality - oriented education puts emphasis on training students＇ innovation ability, enterprising spirit and practical ability. Teaching purpose of professional practice is to make students inform of hackground of professional theory knowledge and to further grasp practical operative skill and to train students＇ professional overall qualities. But existing accounting professional practical teaching mode can not meet demands mentioned above beeause of their defaults and limitation, so we should carry on systematic reform to the mode. By starting with the current the existing mode this article offers the countermeasures for its systematic reform.