高职院校会计专业事务所实训基地建设探究

Researchon the Construction of Practice Basein Vocational College for Accounting Majorin Accounting Firm

实践教学是培养学生实践能力的主要教学步骤,是高职院校教学的重要组成部分。会计专业校外实训基地建设受会计保密性、政策支持力度不够等制约,使得校外实训基地建设困难。通过与会计师事务所开展松散式、培训式和引入式的实训基地建设方式,为会计专业学生提供不同的实习实训机会,能将课堂学到的会计专业理论运用到实际会计业务中,从而增加学生的实际经验和实践技能,最终实现快速就业。

Practical teaching is the major steps to develop the students＇ practical capability and the major part of the teaching of vocational college. Out-of-campus practice base of accounting major is hard to construct due to the privacy of accounting information and weak support of policy. The diversifying cooperation with accounting firm to construct the practice base brings the different practice and training opportunities for the students of accounting major and helps the students to apply the learned accounting theory into accounting practice to accumulate the experience, develop the skills, and finally realize fast employment.