会计专业现代学徒制教学的探索与创新——基于南通金贸财务代理记账公司全真实践教学

Exploration and Innovation of Modern Apprenticeship in Accounting Teaching——Based on Practice Teaching in Jinmao Financial Bookkeeping Company

采用现代学徒制的新型教育模式,将会计理论与实践有机结合,是培养高级会计技能型人才的有效途径。分析了会计专业实施现代学徒制面临的企业接纳会计实习生规模有限、企业财务数据保密要求和校企管理成本增加等问题,基于实践提出设立校内财务代理记账公司开展现代学徒制教学能有效解决这些问题,并从师资培养、考评方式与标准及校内代理记账公司运营管理几个方面对进一步完善这一现代学徒制教学模式进行了思考。

Combining accounting theory and practice by adopting the new education mode of modern appren-ticeship is an effective way to train high skilled accounting talents. This paper analyzes the problems in im-plementing modern apprenticeship in accounting teaching, such as, the limited number of accounting interns, the confidentiality requirements of enterprise financial data, and the increased cost of school-enterprise man-agement. Through practice, the paper points out that establishing the on-campus financial bookkeeping com-pany to carry out modern apprenticeship teaching can effectively solve these problems. It also puts forward thoughts to perfect this model from the aspects of teacher training, evaluation methods and standards, as well as the operation management of the on-campus bookkeeping company.