我国普通高校会计专业实践教学体系研究

Practical Teaching System of Accounting Profession in Colleges and Universities of China

随着我国大学的不断普及,高校由以前的"精英式"教育转型为"大众化"教育。现在企业员工的工资也与学历、学位挂钩。很多学院为了提高学生就业门槛,将教育的重点放在理论教育,而忽视了实践教学。在高学历人才越来越多的同时也导致就业压力加剧,而会计作为一门实践性较强的专业,其毕业生的就业形势更为严峻。结合社会对会计人才的要求,我们需要重新思考高校在会计实践教学方面应该如何进行改革。

Along with the popularization of the university, the education has transformed from the previous Elite educa- tion to the popular education. In addition, the wages of enterprises have hooked up with degrees now. In order to im- prove the threshold for employment of students, many colleges focus on theory education, but ignore the practice teach- ing. The emergence of more and more talents with high academic education will lead to the increase of employment pres- sure. Meanwhile, accounting is a strong practical profession, and thereby the employment situation for graduate students is even more severe. We need to rethink how universities should reform in the accounting practice teaching in view of the social demand for accounting talents.