德国双元制教育模式对我国高校会计专业建设的影响

On the Influence of German Dual System Education Model on the Construction of College Accounting Specialty in China

德国"双元制"教育模式在人才培养方面颇负盛名,促进了德国经济的腾飞。我国高等院校可以借鉴"双元制"教育模式的具体做法、实施策略、政策支持等方面。高校会计专业学生的培养更是需要理论联系实际。只有更好地利用德国"双元制"教育模式,结合我国国情,才能促进高校会计专业的转型发展,也为探索会计专业办学新模式和线上线下教学的开展提供了新的思路。

German "dual system" education model is quite famous in terms of talent cultivation, and it can promote German economy to take off. Therefore, higher education institutions in China can learn from the "dual system" education model the specific practice, implementation strategies, and policy support;meanwhile, the cultivation of accounting majors requires the connection between theory and practice. It is only through making better use of German "dual system" education model in consideration of China’s actual situation can we promote the transformation development of the accounting specialty, which also provide new ideas for exploring the new model of the accounting specialty and the development of online and offline teaching.