基于技能型的高校会计实务教学模式构建

Construction of Accounting Practice Teaching Mode in Colleges Based on Skilled Talents Training

会计专业的培养目标是培养应用型人才,目前大部分高校以理论教学为主,实践教学为辅,学生理论基础扎实,实践能力较差,不能满足用人单位的需要.会计实务既要学习理论知识,又要培养动手能力,教学模式至关重要.如何构建培养应用型会计人才的教学模式,是会计专业教师值得思考的问题.

The goal of accounting professional is to train applied talents,at present most colleges and universities mainly teach theories,practice teaching as a supplement. So the students practical ability is poor,after graduation they cannot satisfy the requirement of the employing unit. The combination of theoretical knowledge and practice is the key to fit the accounting work. So the accounting courses are not only to learn the theoretical knowledge,but also to develop the practical ability. Therefore,it is very important to accounting practice teaching mode. How to build a teaching model of cultivating applied accounting talents,worth accounting professional teachers to thinking.