应用型高校会计专业实践教学改革问题分析及反思

Practice Teaching Reform of Accounting Major in Applied Colleges and Universities

应用型高校会计专业培养应用型人才的关键环节是实践教学,但实践教学改革的实施存在着一些问题。归纳各应用型高校会计专业建设中实践教学改革普遍呈现的特点和存在的问题,分析目前推进高校实践教学改革中存在的关键问题,剖析其原因,并建议应用型高校会计专业实践教学改革主要解决的两方面问题:"教"和"学"的问题。

The key to cultivating applied talents of the accounting major in applied colleges and universities is practice teaching, but there exist some problems in the implement of practice teaching reform. This paper summarizes those problems and finds their characteristics. Based on the analysis, it points out two key aspects of problems in the practice teaching reform of accounting major in applied colleges and universities. They are ＂teaching＂ and ＂learning＂ in the practice teaching of applied accounting talents.