从中西方差异探讨高职会计实践教学创新之路

On the Innovation of Practical Teaching of Accounting from the Differences of China and West

实践教学环节是高职会计教育的一个重要节点。我国的高职会计实践教育以仿真实训为主,而西方不少国家如加拿大则是通过Co-op课程的形式辅助理论教学。比较两种模式,在前期准备、管理、运作成本、实习效果和政府支持度等方面各有利弊。应取长补短,因地制宜,以政府和学校为主体不断创新我国高职会计教育的实践教学,提高学生的实践应用能力。

Practical teaching is an integral part of accounting teaching in Higher Vocational Colleges.At home simulated training is the major teaching method,while in the western countries especially Canada,Co-op course teaching is applied to complement the theory teaching.Comparing the two modes,we find that each has its advantages and disadvantages in preparation,management,operation costs,practice effects,and the government support.Thus we should learn each strong points,adjust teaching methods to practical teaching conditions,and continuously innovate the accounting practical teaching with the government and colleges as the main body for the purpose of improving the students＇ practical ability.