高职会计实践教学与会计创新人才培养

Practice for Accounting-Teaching and Cultivation of Innovative Accountants in Higher Vocational Colleges

高职会计教育是以培养具有一定实践能力和管理创新能力的会计专门人才为目标的。传统会计教学偏重理论讲授,而对实践环节重视不够。加强会计实践性环节,提高学生的实践动手能力,是我国高等职业教学改革的基本内容,要实现培养应用型、创新型人才的培养目标更要重视会计专业实践性环节的教学。

Accounting in vocational colleges is meant to foster accountants with some capacity for practical work and innovative management. Traditionally the course is more theoretical than practical, but to realize the training aim in the spirit of our national educational reform, more attention should be paid to the latter,