会计专业实践教学体系的构建

Construction of Practical Teaching System of Accounting

会计实践教学,是培养学生动手能力、缩短人才培养目标的最佳方式。本文在分析会计实践教学意义的基础上,提出在高等教育中应根据课程、教学阶段设置实践教学目标,在实践教学中分角色完成会计岗位工作,分项目体验会计工作职责,分层次教学以做到因材施教。

The practical teaching of accounting is the best way to develop students＇ practical abilities and shorten the training objectives.Based on the analyzing the significance of accounting practical teaching,this article proposed to set practical teaching goal according to curriculum and teaching stage and complete the accounting job with different roles in practice teaching,experience duties of accounting work with different projects,and implements different-level teaching in accordance with their aptitude.