基层电大开放教育会计专业实践教学导学探讨

Practical Teaching and Instructing of the Major of Accounting in Open Education of Basic Level Television Universities

开放教育会计学专业(本、专科)的培养目标及规格是培养应用型、复合型高级会计专门人才和重点面向基层、面向业务第一线的应用型高等专门人才。而实践性环节又是培养其动手能力和实际工作技能的重要途径。

The cultivation aim and standard of the major of accounting in open education is to cultivate higher level of special application-typed, compound-typed talents in accounting, and also of special appliance-typed talents with an intention to face basic level and the front line of work. The practice link is an important way to cultivate their handling capability and practical work capability.