基于“三元悖论”的会计学本科专业实践教学改革

Practical teaching reform of undergraduate accounting specialty:an analysis based on "ternary paradox"

针对会计学本科专业实践教学效果不佳问题,运用规范研究的方法,分析了会计学实践教学三项任务中只能圆满完成两项的"三元悖论"现象,其原因在于企业财务信息的保密性使外出实习效果不大,专业的特点也不利于学生进行短期的校外实习,提出大力培养实践教学的专任指导教师、加强要高校资源与企业资源整合等解决措施。研究结果对会计学本科专业及其他专业实践教学改革有指导意义。

This paper analyzes the＂ternary paradox＂using normative research method aiming at the problem that the effect of practical teaching reform of accounting undergraduate specialty is not good,which shows that among the three teaching tasks of practical teaching of accounting specialty only two can be fulfilled satisfactorily.The reasons of the paradox are due to the security of corporate financial information,the effect of practice outside the college is not good and the characteristics of the specialty is unfavorable for short-term outside college practice.Professional guiding teachers should be cultivated vigorously and university resource and enterprise resource should be integrated in order to solve the problem of paradox.The research conclusion of this paper provides some guidance for the practical teaching reform of undergraduate accounting specialty and other specialities.