地方高校借鉴CBE模式进行会计教学改革的思考

On Accounting Teaching Reform With the CBE Model in Local Universities

地方高校传统的会计专业人才培养模式"重理论,轻实践"等缺陷,导致学生职业能力低下,就业竞争力不强。CBE是一种以能力为本的教育模式,它强调的是学生职业能力的培养。地方高校可以借鉴CBE模式进行会计教学改革,增强学生的职业能力和就业竞争力,提高会计教育成效。

The traditional training model of accounting teaching in local tmiversities has brought about some problems including ＂more attention to theory than to practice＂ , these problems have made students＇ professional ability and employment competitiveness low. In order to resolve these problems , It ＇ s necessary to reform accounting teaching for local universities, it ＇ s a good way to use the CBE model for reference because CBE model emphasizes employment competitiveness training. CBE model is beneficial to strengthen the students＇ practical ability and improve accounting teaching quality.