嵌入式高校会计综合实训课程建设思考

Thought on Constructing the Comprehensive Training Course of Embedded Accounting in Universities

会计综合实训课程具有综合性、实践性、操作性强的特点,是高校会计专业学生的必修课。嵌入式会计综合实训课程是以仿企业会计实务作业为载体,实现了会计实验与教学的衔接和统一,加强了会计专业学生理论与实际的联系能力,对提高学生职业技能具有重要的应用价值。本文从高校会计综合实训课程研究现状出发,探究了嵌入式高校会计综合实训课程建设的内容和重点任务。分析了建设嵌入式高校会计综合实训课程的必要性与优势。

The accounting comprehensive training course has the characteristics of comprehensive, practical and operational, which is a compulsory course for college students majoring in accounting. Embedded accounting comprehensive training is to use the imitation of the enterprise accounting practice as the carrier, and to perform the cohesion and unity of accounting experiment and teaching, and to strengthen students＇ ability of connecting theory and practice in accounting major, which has important application value for improving students＇ occupation skills. From the current situation of the accounting comprehensive training courses in Colleges and universities, this paper analyzes the unscientific problems in the teaching, and focuses on the content and key tasks of the construction of the integrated accounting training course.