高职会计专业实践教学体系构建的探索与实践

Exploration and Practice for Vocational Accounting Professional Practice Teaching System

高职会计专业实践教学体系构建,必须体现高职应用性技能型会计人才的培养目标,适应经济建设发展的需要和企业对会计人才规格的需求,遵循层次化、全程化和角色化的原则,按照"以实为本、以能为主、以用为先"的要求来进行。我们构建的会计专业实践教学体系,包括以"三项技能"为核心的内容体系、以"四个环节"为结构的层次体系和以"三大观念"为支撑的评价体系,重视和加强"三项工程建设",以保证实践教学体系的顺利实施。

Higher vocational education system of accounting practice must reflect the training goal of accounting professional skill.We ve built the accounting professional practice teaching system,including the ＂three skills＂ as the core of the content system in order to ensure the smooth implementation of practical teaching system.