高职会计专业“行动导向”实践教学体系的构建

The Construction of Action-Oriented Practical Teaching System in Higher Vocational Accounting Education

会计作为实践性、应用性很强的专业,实践教学在人才培养中起着重要的作用。以"行动导向"为理念,构建会计实践教学体系及保障机制,能够使学生做到理实结合、知行统一,从而获得职业行为能力。

Accounting is known as a more practical, more applicative protession. Practical teahing plays an important role in personnel training. With the training concept of ＂action-oriented＂ , this paper tries construtting a practical teaching system and the safeguard mechanism in accounting education in order to enable the students to study theory and knowledge in practice, so as to acquire the qualified ability in professional conduct.