高职高专会计实践教学“双层双轨制”教法刍议

Vocational Education Accounting Practice "Double-track System" Teaching's Imperative

高职高专会计课程教学,是以培养高技能应用型会计人才为主要目标的高等教育。其宗旨是培养德、智、体全面发展,具有一定实践操作能力和管理能力的会计专门人才。在会计课程教学中运用"双层双轨制"教法,将会计理论教学与实践教学结合起来,有利于增强学生学习的兴趣,调动学生技能操作的积极性,从而提高学生会计基本操作技能,使高职会计教学与市场对会计人才的需求达到零距离的衔接与融通。该文结合教学实践,就"双层双轨制"教法在会计实践教学中的应用作可行性分析。

College courses in Accounting Education, is training of highly skilled personnel for the application of the main goals of higher education. The aim is to train people featuring an all-round development in morality, intelligence and physigue, with the ability of practic and management. To use ＂the Double-track System＂, conbine the teaching and practice is benifit to strengthen the teaching, to improve their actual hands, and is China＇s College accounting practice teaching objectives.