基于职业能力提升的开放教育会计专科实践教学研究——以宁波广播电视大学为例

Research on Practical Teaching of the Open Education Accounting Speciality Based on the Improvement of Professional Ability——Taking an example of Ningbo Radio and Television University

开放教育会计专科以培养应用型会计人才为目标,在使学生掌握会计理论知识的同时,还应培养其解决会计实际问题的职业能力。由于开展实践教学是会计专科培养应用型人才的主要手段之一,推动会计教学发展、完善、丰富至关重要。然而,在开放教育会计专科教学过程中,由于专业设置、课时安排、课堂教学、开展形式、师资力量等方面存在问题,实践教学开展效果不佳。本文通过对宁波电大开放教育会计专科实践教学现状以及原因进行分析,探讨通过改进专业规则、开设单项实践课、开展分类教学、聘请企业导师,利用互联网技术等开展多种多样的实践教学,以提高开放教育会计专科实践教学的效果,为培养合格的应用型会计人才,服务本地区的经济建设,为开放教育会计专业专科社会好评度大幅度提高作出贡献。

The goal of open education accounting specialty is to cultivate applied accounting talents. While enabling students to master accounting theoretical knowledge, it also needs to foster their professional ability to solve practical problems in accounting. As carrying out practical teaching is one of the main means of cultivating applied talents in accounting specialty, it is of vital importance to develop, improve and enrich accounting teaching. However, in the teaching process of Open Education Accounting Specialty, due to problems in professional settings, class schedule, classroom teaching, teaching activity arrangement, and its faculty, practical teaching is not effectively implemented. Based on the analysis of the present situation of Accounting Specialty practice teaching in Ningbo Radio and TV University and its reasons, this article discusses the strategies of enhancing the practical teaching effect of the Open Education Accounting Specialty: improving the professional rules, offering individual accounting practice courses, carrying out classified teaching, employing enterprise tutors, and using Internet technology. These strategies can be employed to cultivate qualified application-oriented accounting talents, serve the economic construction of the region, and contribute to the construction of highly social-acclaimed Open Education Accounting Speciality.