高校会计实践教学模式研究

Research on Practice Teaching Model of College Accounting

会计实践教学是会计教学工作的重要组成部分。当前,高校会计教学面临严峻的挑战,复合型会计人才的培养目标,要求学生不但应具有扎实的理论知识和专业技能,熟练掌握和运用国家财经政策、法规,而且要具有良好的职业道德、沟通能力和协调能力,因此,构建系统全面的会计实践教学模式迫在眉睫。本文通过对我国高校会计实践教学现状的分析,对会计实践教学模式构建中的目标定位、基本思路、具体形式及实施保障等问题展开探讨,以实现高校会计专业教学效果的最优化。

Accounting practice teaching is one of important constituent of accounting teaching. At present, college accounting teaching has to face with the fierce challenge. The aim of present accounting teaching is to train the comprehensive accounting talents. Therefore, systematically comprehensive accounting practice teaching has to be established. This paper analyzes the present situation of college accounting practice teaching and puts forward the suggestions to solve the present problems.