“互联网+”背景下会计实训效果优化路径探析
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摘要
"互联网+"的到来不仅为社会带来新一轮的技术革命,也为教育实践工作带来新的机遇和挑战。会计实训作为会计教学中实践性及应用性非常强的课程教学环节,依然存在实训目标模糊、教学模式滞后、现代体系缺失等问题,从而导致不能实现与社会单位的有机聚合、制约学生实习效果、束缚行业持续发展。结合"互联网+"的机遇和挑战及当前会计实训现状,可以从打破信息流通壁垒、完善流程体系建设、创新教育教学模式、加强财务共享服务中心应用实践等方面优化会计实训效果。
The arrival of"Internet+"has not only brought a new round of technological revolution to the society,but also brought new opportunities and challenges to educational practice.And under the trend of the times,in the practical training of accounting specialty that is a highly practical and applied teaching course,there are still some problems,such as ambiguous training objectives,lagging teaching mode and lack of modern system,which restricts the organic aggregation between accounting specialty and social units,the effect of student's internship and the sustainable development of the industry.Therefore,combined with the opportunities and challenges brought by the"Internet+"and the current status of accounting practice training,it is feasible to break down barriers to information exchange,optimize the construction of procedure structure,innovate the education and teaching model as well as strengthen the application of financial sharing service center,so as to improve the effect of practical training of accounting specialty.
The arrival of"Internet+"has not only brought a new round of technological revolution to the society,but also brought new opportunities and challenges to educational practice.And under the trend of the times,in the practical training of accounting specialty that is a highly practical and applied teaching course,there are still some problems,such as ambiguous training objectives,lagging teaching mode and lack of modern system,which restricts the organic aggregation between accounting specialty and social units,the effect of student's internship and the sustainable development of the industry.Therefore,combined with the opportunities and challenges brought by the"Internet+"and the current status of accounting practice training,it is feasible to break down barriers to information exchange,optimize the construction of procedure structure,innovate the education and teaching model as well as strengthen the application of financial sharing service center,so as to improve the effect of practical training of accounting specialty.
引文
[1]张兴福.“互联网+”背景下高职会计专业教学改革探讨[J].湖南科技学院学报,2017(12):87-88.
[2]周雪琴.“互联网+”背景下的高职会计专业实训教学改革探讨[J].财会学习,2016(8):247-248.
[3]秦荣生.“互联网”时代会计行业的发展趋势[J].中国注册会计师,2015(12):20-24.
[4]朱淑芳.高职院校会计专业校内外实训基地的构建研究[J].财会学习,2016(14):251-251.
[5]王洪波,陈巧会.产业调整升级背景下高职会计专业仿真综合实训基地建设研究[J].经营管理者,2016(12):54-55.
[6]高千荣,王英霞.高职院校学生综合素质现状及对策研究[J].辽宁高职学报,2014(5):107-109.
[7]徐哲.“互联网+”背景下高职会计实践教学改革探讨[J].纳税,2017(28):40-41.
[8]陆春芬.互联网+背景下的高职院校会计教学改革研究[J].金融经济,2017(8):193-194.
[9]冯晖.大数据环境下财务共享服务中心构建研究[J].新会计,2015(11):31-33.
[10]李佳佳.“校企融合”的会计类实训室建设研究[J].财会学习,2018(30):211-212.
[2]周雪琴.“互联网+”背景下的高职会计专业实训教学改革探讨[J].财会学习,2016(8):247-248.
[3]秦荣生.“互联网”时代会计行业的发展趋势[J].中国注册会计师,2015(12):20-24.
[4]朱淑芳.高职院校会计专业校内外实训基地的构建研究[J].财会学习,2016(14):251-251.
[5]王洪波,陈巧会.产业调整升级背景下高职会计专业仿真综合实训基地建设研究[J].经营管理者,2016(12):54-55.
[6]高千荣,王英霞.高职院校学生综合素质现状及对策研究[J].辽宁高职学报,2014(5):107-109.
[7]徐哲.“互联网+”背景下高职会计实践教学改革探讨[J].纳税,2017(28):40-41.
[8]陆春芬.互联网+背景下的高职院校会计教学改革研究[J].金融经济,2017(8):193-194.
[9]冯晖.大数据环境下财务共享服务中心构建研究[J].新会计,2015(11):31-33.
[10]李佳佳.“校企融合”的会计类实训室建设研究[J].财会学习,2018(30):211-212.