论高职会计实践教学的创新

On Innovation of Accounting Practice Teaching in Higher Vocational Education

文章从分析现行高职会计实践教学内容和实践教学环节的现状着手,指出现行高职会计实践教学在校内、校外实践教学没有形成科学严密的实践教学体系,缺乏完备的实践教学环节,实践教学注重会计核算,忽视会计监督,校外实习流于形式等方面的弊端,提出以会计专业学科的层次为依托构建科学合理的实践教学体系,从会计模拟实验室、实习公司到财税咨询公司层层递进的实践教学方式,创新会计实践教学。

This paper analyzes the actuality of accounting practice teaching in higher vocational education, and the shortcomings as the following: lacking necessary practice teaching, stressing accounting reckon and ignoring accounting supervision. Based on the above analysis, the author proposes the following suggestions to innovate practice teaching of accounting major in higher vocational education: establishing reasonable structure of practice teaching from simulative accounting lab, practice company to fiscal charges consultation company.