创新创业导向的会计专业综合实训教学设计

Innovation and Entrepreneurship-oriented Comprehensive Practical Teaching Design for the Specialty of Accounting

长期以来,会计专业实习和实训沿用传统的教学模式,进行会计专业技术的手工和电算化方面的训练教学,而缺乏对会计专业学生创新创业能力的培养和训练。依据当前双创教育的要求,文章探讨了创新创业导向的会计专业综合实训环节的教学设计。文章阐述了创新创业导向的会计专业综合实训的总体设计思路,论述了具体的实训内容,包括创业实训设计、企业创建实训设计、会计核算实训设计和报表分析实训设计,最后对进行的实训实践活动进行总结,并对存在的问题提出改进的意见。

An innovation and entrepreneurship-oriented teaching design was proposed in the paper for the comprehensive practical teaching of the specialty of accounting to meet the requirements of current innovation and entrepreneurship education in order to reform the traditional teaching mode that has long been applied to manual and computer-based training of accounting majors.The paper begins with an introduction to the general idea of the design that is followed by a detailed practical training program including entrepreneurship training design,company set-up training,accounting practice and statement analysis and ended up with a summary of the practical training activities as well as the solutions to some problems.