会计综合模拟实训课程教学改革探讨

On Accounting Integrated Simulation Training Course Teaching Reform

目前,社会对会计专业人才的需求发生了深刻的变化,高职院校会计专业的发展已经到了最为关键的时期,如何提高会计专业学生的实际操作能力,如何实现零距离就业,适应社会的变化是当前会计教育必须解决的重大问题。我们经过长期调查,亲身参与企业实践锻炼,接触企业会计相关工作,提出了当前高职院校会计综合模拟实训课程存在的问题主要是:实训内容单一、没有体现职业岗位和业务流程不突出等,提出了粗浅的改革设想:改革实训内容——体现企业实际工作的要求,分岗位进行业务操作——体现现场工作环境的特点,轮流实践内容——体现培养综合素质人才的需要,以期对高职院校会计专业综合模拟实训课程教学改革带来新的突破。

At present, the community＇ s demand for professionals in accounting, there have been profound changes in higher vocational colleges has been the development of the accountancy profession to the most critical period, how to improve the accounting profession in the actual oper- ation of the capacity of students, how to achieve the zero distance of employment, social changes in accounting education is the current major issues that must be addressed. After a long investigation, we personally participate in practice and training, access to corporate accounting related work, to the current accounting integrated simulation vocational colleges training course. The main problems are： practice the contents of a single, does not reflect the professional status and business processes are not prominent and so on, put forward the idea of superficial reforms ： the reform of Training content - reflect the business requirements of practical work, carry out at operational positions - embodies the characteristics of the working environ- ment at the scene, the contents of rotation practice - reflect the overall quality of personnel training needs, with a view to vocational colleges of the integrated simulation of the accounting profession training course brought about a new breakthrough in reform.