浅析会计实习的新模式

On New Models of Accounting Practice

会计实习是提高学生实际操作能力的重要手段 ,通过建立专业会计服务机构、培训机构、与社会会计服务机构联合等方式 ,可以构建在校生参与社会实践的中介和平台 ,提高会计实习的直接性和有效性 ,为社会培养实用型的会计人才。

Accounting practice is an important method to improve the students’ ability in practical operation. We can construct a platform to introduce students to social practice by setting up specialized accounting service agencies and training organizations and co-operating with social accounting service organizations. In this way, the practice can be conducted directly and effectively and more practical accountants can be trained.