高校会计专业实践课程体系重构

Reconstruction of Practical Curriculum System on College Accounting Major

会计学是一门实践性和应用性很强的学科,社会非常需要具有较强实践能力的会计人才。当前会计人才市场之所以出现了"毕业生就业难,用人单位求才难"的"两难"现象,其主要原因就在于大多数高等院校实践性教学不够深入,实践教学流于形式。应重构完整配套的实践课程教学目标和教学内容、教学评估体系、教学保障和教学管理等体系,综合运用多种教学形式,根据社会对会计人才的需求,加强以开展实践课程教学为主要内容,以增强学生的实用能力为目的的教学改革,彻底解决"两难"现象,适应社会的需要。

Accounting is a subject with strong practice and application, and our society needs accounting talents with better practical ability. In current market of accounting talents, however, there appeared the phenomenon of ＂two difficulties＂-diffieuhy in students＇ employment and in recruitment of enterprise, for the practical teaching is not systematic and serious in most of colleges and universities. Thus we should reconstruct complete system of teaching goal and contents on practical curriculum, teaching evaluation system, teaching guarantee and management, according to social need for accounting talents, employ multiple teaching methods comprehensively to promote teaching reform on practical teaching and students＇ practical ability, and solve the phenomenon of ＂two difficulties＂ to meet the social need.