高职院校会计实践教学存在的问题与对策

Problems and Measures of Accounting Practice Teaching in Higher Vocational Education Institutions

会计是一门实践性很强的学科,通过会计实践教学,一方面可使学生加深对理论知识的理解和运用,另一方面可训练学生的实践能力,培养学生科学思维和创新精神。但一些高职院校的会计实践教学,却存在着诸多的不利因素,不利于会计实践教学的开展。

Accounting is a very practical course. Through accounting practice teaching, on one hand, students can deepen the understanding and use of the theory and knowledge, on the other hand, students can practice the ability to develop scientific thinking and innovation. However, in the accounting practice of some higher vocational education institutes, there are a number of unfavorable factors which are not favorable for the accounting practice teaching.