基于理实一体化的课程教学设计——以《会计从业基础》课程教学过程为例

The Design of Teaching Process Based on the Integration of Theory and Practice --According to the Basic Accounting Course

高职教育以培养面向生产、建设、服务、管理第一线需要的高技能人才为目标，而高职院校招收学生情况的特殊性决定必须走理实一体化的教学道路，本文从会计电算化专业《会计从业基础》课程教学出发，结合会计工作过程，探索出了一套行之有效的理实一体化的课程教学设计方案，并得到了很好的实践应用。

The goal of Higher Vocational Education is to cultivate high-skilled person on Work line for Production, Construction, Service and Management, But the specialty of students that higher vocational college recruited determines that higher Vocational College must adopt the teaching method on integration of theory and practice, This article use the teaching process of the basic accounting course in Accounting Computerization Profession, combined with work process, explore one effective plan on the design of teaching process which based on integration of theory and practice,and get a good practical application.