加强财会专业实践性教学力度的探讨

A Probe in Stengthening Practice Teaching of Accounting Speciality

本文阐述了市场经济条件下,高职院校财会专业的教学应围绕培养应用型,技术型人才的目标加大教学改革的力度,正确处理好课程体系的完整性与实用性的关系,教学模式的稳定性与灵活性的关系,理论教学与实践教学的比例关系。并从时间、内容、过程指导方面提出了改进会计模拟实习的建议。

This paper expounds that under the circumstances of market - economy, the teaching of accounting specialty in higher vocational academies and colleges should be focused on the object for cultivating practical and technical talents, stren then teaching - reform, handle correctly the relationship between integrity and practice of course setup, and the relationship between stability and flexibility and the relationship between theoretical teaching and practical teaching. It also put forwards the proposal for improving accounting practcing by analogue.