财会专业校外实训基地建设存在的问题与对策——以榆林学院为例

On the Problems and Measures of Finance and Accounting Majors' Off-campus Practical Training Bases Construction——Yulin University as an Example

财会专业具有很强应用性和实践性,注重培养学生的实践能力,而实践能力的培养在很大程度上依赖实训条件。当前各高校财会专业大都设置了校外实训基地,但由于实习单位容纳实习生数量有限、利益的单向性、会计的工作性质、课程安排以及难以进行管理和考核等因素造成实训的结果与预期存在不小的差距。以榆林学院为例,梳理了高校财会专业校外实训基地建设中存在的共性问题,在此基础上提出推动财会专业校外实训基地建设的思路与对策,以期促进财会专业充分发掘社会资源,利用校外实训基地助推应用型人才培养。

Finance and Accounting Major has very strong applicability and practicability, focusing on the cultivationof students＇ practical ability, and the training of practical ability depends on the training conditions to a large ex-tent. Presently, most universities have set up off- campus training bases, but limited interns capacity, unidirec-tional interests, and work nature of accounting, curriculum arrangement and difficulties to manage and assess aswell as other factors have caused unsatisfactory training results. This paper summarizes the common problems of off-campus practical training bases by taking Yulin University as an example, and based on the analysis it puts for-ward ideas and solutions to promote the construction of off - campus training bases, in order to help Finance andAccounting Majors make full use of social resources and to promote the training of applied talents through off - cam-pus practical training bases.