安徽省应用型本科高校会计实践教学改革研究

The Research on Accounting Practice Teaching in Applying Type Undergraduate College of AnHui Province

目前地方应用型本科高校会计教学实践环节建设普遍相对薄弱。安徽省应用型本科高校的会计实践教学同样也存在着实践课程学时量较少、校外实习基地建设薄弱、实践教学时间安排不够合理、实践教学师资力量不足等诸多问题。本文针对安徽省应用型本科高校会计实践教学中存在的问题,重点探讨了会计实践教学形式和内容的设计,包括修订和完善人才培养方案、积极推进校外实习基地建设、完善会计实践教学体系、加强实践教学师资队伍建设,并指出了在实施会计实践教学过程中应注意的问题。

It is a common problem that local applied undergraduate college＇s construction of accounting practice teaching is relatively weak. There are many problems in the application oriented undergraduate accounting practice teaching of Anhui province ,such as little practice courses, weaken campus intern- ship bases, unreasonable practice teaching schedule, the lack of practicing teaching teachers and so on. This paper based on the problems of current applied undergraduate colleges, focuses on the form and content of the practical teaching, including revising and improving the personnel training programs, promoting campus internship bases actively, perfecting accounting practice teaching system, strengthe- ning the practice teaching teachers team construction and pointing out the problems arise in implemen- ting practical teaching which we should pay attention.