高职院校会计实训基地建设的路径分析——以会计代理服务公司的设立为例

An Analysis of Approaches to Construction of Accounting Practical Training Base in Vocational Colleges: A Case Study of Establishment of Accounting Agency Services Company

目前高职院校会计专业实训基地存在各种缺陷,加之会计专业的校企合作难度大、程度低、成效差,导致会计专业学生的实习实训范围小、对口性差,因此有条件的高职院校设立会计代理服务公司更具必要性。设立会计代理服务公司能在很大程度上解决会计专业学生的专业实习问题;真实的会计工作环境既能使学生进行实操训练,又能使教师在理论教学之余进行业务锻炼,有利于双师型教师队伍的建设;同时还能带来一定的经济收益。

Presently, practical training bases for accounting program in vocational colleges witness a good variety of defects,along with the difficulty,low degree,poor effects in college-enterprise cooperation,which results in small practice range and poor counterparts of the internship. Accordingly, it is of necessity for vocational colleges,where conditions permit, to establish accounting agency services companies, which, to a large extent, solves the problems in students＇ professional internship. The real accounting work environment not only provides students with access to practical operation training, but also exposes teachers to business training after their theoretical teaching, contributing to construction of double-professionally-qualified teachers team and economic returns as well.