现代学徒制在高职院校代理记账公司中的实践与创新

On the Practice and Innovation of Modern Apprenticeship in Polytechnics Bookkeeping Agencies

目前对现代学徒制的认识还存在一些偏差,自上而下式的学徒制施行的条件尚未成熟,高职院校及老师层面必须先行实践,并不断完善。从高职院校的会计专业看,在校内成立代理记账公司是践行现代学徒制理念的最优选择。文章提出了提高高职院校会计专业现代学徒制实施效果的对策,即提高教师的社会服务能力,经营好校内会计代理记账公司,处理好公司运营与学生学徒的关系,明确考核标准。

As understandings concerning modern apprenticeship differ, conditions for a top-down implementa- tion is not mature yet. Polytechnic teachers should take a lead in this regard and perfect it so as to facilitate the appearance of a national policy for nationwide practice. So far as accounting as a polytechnic discipline is concerned, establishment of bookkeeping agencies is not only the best way to practice modern apprenticeship but also the first step of a bottom-up development. This paper provides such measures to ensure the success of modern apprenticeship for accounting majors in polytechnics as improving teachers＇ social serviceability, man- aging the bookkeeping agencies on the campus well, handling the relationships between students and agencies stisfactorily and clarifying the standards for assessment.