高职会计专业开展认知实习的实践与探索

Study of Cognition Practice in Accounting Major in Polytechnic Colleges

实践教学是实现高职人才培养目标的重要手段,是提高学生职业技能的重要途径,而认知实习是会计专业实践教学体系的一个重要环节。结合笔者近几年组织认知实习的经验,探索认知实习的内容和方式、实习考核等问题,进一步完善会计实践教学体系和内容,加速我国会计教育改革的进程,提高教学质量。

Practice teaching is an important means for training advanced vocational talents and an important path to improve the professional skills of students as well. Cognitive practice is a key aspect of practice teaching system in accounting majors. Based on authors＇experience from the cognitive practice in recent years, this paper discusses the content, model, and practice assessment of cognitive practice. The improvement of the system, contents, and teaching quality in accounting-major practice teaching is also studied.