关于高校会计实践教学体系的探讨

Study on Practical Teaching of Accounting in Universities

会计实践是会计教学不可缺少的环节,随着现代信息技术和经济的快速发展,会计教学对教学实践环节提出了更高的要求,其中培养学生的会计实践创新能力尤为重要。本文在调查研究的基础上对会计实践教学中存在的问题及学生需求进行了分析探讨,提出构建以会计实践教学理念和方法为核心的会计实践教学体系,以期最大限度地提升学生的会计实践能力。

Practice teaching plays a crucial role in accounting education nowadays. With rapid economic development and technology revolution, there would be higher level requirements for practical teaching and student＇ pragmatic abilities, especially for self - innovation capabilities. In this article, the author analyzes the problems of accounting classrooms based on the research data and discusses the ways to construct new instruction structure inclu- ding practice -oriented teaching philosophy and methods, which could help enhance the students＂ pragmatic abilities.