会计实训教学过程中的存在问题与解决方案

On Deficiencies of Existing Accountant Training&Teaching and Solutions

会计学专业是当前的热门专业,如何强化会计学专业的实训教学显得特别的重要。会计实训教学为"夯实专业能力功底,养成完美会计人格"发挥了不可低估的作用。目前会计实训教学状况并不理想,学生因会计基本方法和基本技能掌握不牢而出现的问题令人担忧。会计实训教学中淡化基本操作技能培养、实训教材不"实"不"训"、强调会计核算而忽视会计监督、实训师资配备不合理等现象,也削弱了会计实训的作用。根据会计实训目标群的要求,必须转变教学观念,打造适用实训教材,设计科学实训流程。

Accounting is still one of the most popular majors, and it is very important to strengthen practical training and teaching for accounting majors. The ideal practical training and teaching should play a pivotal role in improving trainees＇ professional competency and ethical conduct. But in fact, the real practical training and teaching is far from satisfactory highlighted by the following deficiencies： lack of methods, weakness of basic operation ability, over-emphasis on the accounting calculating and neglect of accounting monitoring, and lack of competent teachers and facilities. Three deficiencies must be settled before any improve could be achieved. Firstly, change the teaching concept on the basis of good understanding of accounting training; secondly, prepare and compile pragmatic teaching materials; thirdly, design a set of scientific accountant training process.