高职高专会计学专业教学实践改革探索

Exploration of Accounting Teaching Practice Reform in Higher Vocational Colleges

高职高专会计作为一门实践性和专业性很强的专业,实践教学环节一直占有非常重要的地位,随着多媒体、网络技术的发展,会计实践教学大多已完成了手工系统向计算机系统、单机模拟实验向网络模拟实验的转变。这一转变对于增强学生的感性认识,培养学生的实践能力起到了不可或缺的作用。但在这个转变过程中,却滋生出了新的问题,这使得高职高专会计专业的教育应加大实践课的教学力度,培养学生的操作能力和自主创新能力。

As a strong practical and professional major,practice teaching has been in a very important position in accouting major in higher vocational colleges.Along with the development of multimedia and network technology, accounting practice teaching has completed the transform from manual system to computer system,single machine simulation experiment to network simulation experiment.This transform plays an indispensable role to strengthen the students’ perceptual knowledge and cultivate of their practical ability.But in the transition period,new problems appears,which require the accounting education in higher vocational colleges to strengthen the practice teaching and cultivate of the students’ operation ability and independent innovation ability.