中、高职财会专业学生实践能力培养的探索

On Nurturing Practical Abilities of students of Finance and Accounting in Vocational Schools

随着经济全球化和信息技术的应用和发展,社会各界对财会学生实践能力提出了更高的要求。本文侧重于阐释新形势下中、高职会计专业学生实践能力的内涵,以及目前影响会计实践能力形成的因素,同时提出了相应的对策。

With the economic globalization and the application and development of information technology, the society has a higher demand for the practical abilities of students majoring in finance and accounting. This paper emphasizes particularly on explaining the connotation of practical ability of vocational finance and accounting students under the new situation, and on the factors that influence forming financing and accounting ability, meanwhile, puts forward corresponding countermeasures.