高职会计专业实践教学现状分析及解决路径

Analysis of Current Situation and the Solutions for Practical Teaching of Accounting in Higher Vocational Colleges

会计学是一门具有很强实践性的应用性学科,抓好实践教学是提高会计专业人才培养的重要环节。由于受诸多因素的影响,会计专业实践教学存在着师资队伍培养、实践教学基地建设、实践教学体系构建、实训教材缺乏等问题。淮北职业技术学院在实施会计专业实践教学过程中针对存在问题采取了打造"双师型"会计专业实践教学团队、加强会计专业实训基地建设、构建会计专业实践教学课程体系、组编会计专业校本实训教材、建立校内多部门合作机制等一系列措施,取得了显著成效。

Accounting has strong features of practicality as an application subject and insisting on practical teaching is an important way to cultivate accounting professionals.Due to a variety of factors, there exist many problems in practical teaching of Accounting in teaching staff training, practical teaching base construction, practical teaching system construction, training materials lacking. In the process of implementation of accounting professional practical teaching, Huaibei Vocational and Technical College adopted a series of measures as following： creating a double- certificated teaching team, of Accounting,strengthening the construction of accounting professional training base, constructing accounting professional practical teaching course system, establishing multi-departmental cooperation mechanism, and had achieved demonstrable results.