高职会计实践教学体系构成要素研究

On the Elements of Vocational Accounting Practice Teaching System

高职院校现行的会计实践教学体系存在许多亟待解决的问题,仅靠修补性的完善无法满足当今社会对会计专业人才培养的需要。因此,要重新构建科学、高效的高职会计实践教学体系,就有必要对高职会计实践教学体系的各构成要素进行再研究。实践教学目标定位、实践教学内容设计、实践教学条件保障、实践教学评价机制四大相互联系的要素共同构成会计实践教学体系这个有机整体。

The current accounting practice teaching system of vocational colleges there are many problems to be solved the repair perfect alone can not meet the training needs of today＇s society for accounting professionals.Therefore,in order to re-build science,efficient Vocational accounting practice teaching system,it is necessary to re-study the constituent elements of the Vocational accounting practice teaching system.Targeting of practice teaching,practice teaching content design,practice teaching conditions to protect the practice of teaching evaluation mechanism four interrelated elements together constitute the organic whole of the accounting practice teaching system.