对会计专业实践性教学环节的综合思考

Comprehensive Reflections on the Practical Teaching Links on Accountancy

会计专业实践性教学环节是该专业整个教学过程中的一个重要环节。确定会计专业实践能力的培养目标,制定培养目标的分解原则,设置综合考评指标体系,建立以财务会计实践教学为主,其它课程的实践教学为辅的系统性实践教学环节,具有重要意义。

The practical teaching link in accountancy is an important link in the overal teaching process of this major. There is great significance in the training objectives of practical abilities in accountancy, formulating the separate principles of training objectives, establishing the index system of comprehensive assessment, giving priority to the practdical teaching of accounting subordinated by the practical teachings of other subjects.