“校中企,企中校”的代理记账实践教学模式研究

"School-Enterprise" Study on the Practice Teaching Mode of Agent Accounting

本文对高职会计专业实践教学进行了详细的探索和研究,重构了一个完整的"校中企,企中校"的代理记账实践教学模式。它是指在学校设公司,在企业设课堂,学校与会计师事务所或代理记账公司合作建立准公司或代理记账点,服务当地中小企业的财务核算,作为学生校内、外实训的新路径,以促进学生职业能力的全面发展,实现学校与企业零距离、理论教学与实践零间隙、毕业生上岗零过渡。

This paper on the practical teaching of Accounting Specialty in high vocational colleges are detailed exploration and research,the reconstruction of the a complete school Zhongqi,enterprises and Lieutenant Colonel ＂book-keeping practice teaching mode. It refers to in the school design company,set up in the enterprise class,school and public accounting firm or bookkeeping company cooperation established company or bookkeeping point,the service of local small and medium enterprises in the financial accounting, as a new path to the students both inside and outside the training,to promote the all-round development of students＇ professional ability,the zero distance between school and enterprise,theoretical teaching and practice zero clearance,Graduate Posts zero transition.