高校会计实践教学模式分析

An Analysis of Practical Teaching Mode for Accounting Specialty in Universities

随着我国各大企事业单位对会计人才的要求越来越高,许多高校会计人才培养也开始逐步发生改变,更加重视学生会计岗位能力的培养。然而,从当前高校会计实践教学的现状来看,依然存在许多问题,如师资力量不足、实践教学体系不完善、课堂设置不合理、技术引入力度不足等。对此,高校应通过引入新技术、创新案例教学模式、加强社会实践与情景模拟相结合、及校企合作的方式,让学生通过实践操作真正掌握会计问题处理的方法技巧和技能。

More attention have been paid to students＇ practical accounting competence in talent cultivation of universities as job markets put forward higher demands. However,there are still many problems such as insufficient teaching staff,imperfect practical teaching system,irrational curriculum and low technical introduction,etc. if an analysis is made of current status of accounting practical teaching. To resolve these problems,universities should try every means like introducing new technology, innovate case study teaching,strengthening the combination of social practice and scenario simulation and school-enterprise cooperation,etc. to guide students to learn the techniques and skills in tackling accounting problems through practical operation.