高职会计专业“四岗三段式”实训教学初探——以随州职业技术学院为例

"Four Stations and Three Steps Training" Practical Teaching of Accounting Major in Vocational Colleges——Taking Suizhou Vocational and Technical College as an Example

四岗三段式"实训教学指的是在会计实践课程的改进中,借用现代化信息技术,结合会计理论知识,按会计实际工作中有代表性的出纳、成本会计、总账会计、会计主管这四个岗位分工,进行认知实训、仿真实训、综合实训三段式的培训。"四岗三段式"实训教学打破传统实训教学的方式,将会计各门课程相结合,形成会计大课堂,对培养学生的综合账务处理能力有一定的推动作用。

In the improving process of accounting practice course, it uses modern information technology and combines with accounting theory knowledge. According to the division of four stations of cashier, cost accountant, general ledger accountant and accounting supervisor, it carries out three steps training of cognitive training, simulation training and comprehensive training to cultivate fully students＇ work experience. Four stations and three steps training teaching break the traditional way of practice teaching and combine all accounting courses, which formed a comprehensive accounting classroom to cultivate students＇ ability of accounts processing.