关于会计本科专业实践与理论课程衔接问题的探讨——以天津工业大学为例

A Discussion of Connection Between Theories and Practice in Accounting Teaching

会计是一门实践性较强的经济管理应用学科,会计实践教学是本科会计教育的重要组成部分。传统的会计实践教学主要以会计业务的操作为主,采取手工模拟和财务软件模拟的方式。这种实践教学模式存在着重形式、轻效果的弊端,与社会经济环境对会计职业的要求相去甚远,与高等教育的人才培养目标也不相适应。因此,要从人才培养目标出发,建立和完善本科会计实践教学体系,将理论教学与会计实践教学有机地结合起来,从会计专业课程的实践教学安排入手,形成会计实践课程与理论课程的良性互动,使会计教学真正为培养应用型人才的目标服务。

Accounting is a practical applied course of economic management.Accounting practice is an important part of undergraduate accounting teaching.Traditionally,accounting practice mainly conducts actual operation of accounting businesses,such as hand simulation and financial software simulation.This form of practice teaching has some drawbacks,such as stressing formal practice while neglecting the effect,and is far away from the requirements of socio-economic environment and incompatible with talent training objective of higher education.According to the talent training goal,it is necessary to establish and improve a practice system of accounting teaching that organically integrates theories with practice.We must start with curriculum of accounting practice to achieve a healthy interaction between theories and practice so that accounting teaching can really serve for the training goal of practical accounting talents.