高职会计专业真账实践教学模式的构建——以广东建设职业技术学院会计专业为例

Establishment of Practical Teaching Model with Real Account in Higher Vocational Accounting Majors:Taking Accounting Major of Guangdong Construction Vocational Technology Institute as an Example

高职会计专业以培养高素质技能型人才为目标,对学生的实践能力要求较高。广东建设职业技术学院会计专业探索按照会计师事务所季节性特点,灵活调整实训时间、引进会计咨询公司,共同建立会计真账实验室等做法,将企业真实账务引进教学,从而提高会计专业学生专业核心能力和岗位适应能力,促进高职会计专业学生就业,提高其就业质量。实践证明,真账实践教学能使学生专业核心技能得到大幅度提高,就业的专业对口率也得到大幅度提高。

The higher vocational accounting major aims to cultivate high-quality skillful talents and attaches more importance to the practical ability of the students.According to the seasonal features of accounting firms,the accounting major in Guangdong Construction Vocational Technology Institute adjusts the internship time flexibly and introduces accounting consultation firms to build accounting laboratories with real account together.It introduces the real account of enterprises to improve the core ability and position adaption ability of the students,accelerates their employment and improves their employment quality.The practice proves that both the core professional skills of the students and the employment rate has been improved significantly by means of practical teaching with real account.