摘要
为适应社会发展对会计人才的需求,加强理论与实践的有效融合,我国高校应建立一套科学合理的实践教学体系,保障应用型高等院校人才培养目标的顺利实施。文章通过对构建会计专业实践教学体系的必要性及教学实施过程中存在的问题进行分析,有针对性地提出了完善实践教学体系的建议,为高校制定应用型人才培养方案提供一定借鉴意义。
In order to meet the needs of social development for accounting talents and strengthen the effective integration of theory and practice, China's colleges and universities should establish a scientific and reasonable practical teaching system to ensure the smooth implementation of the talent training objectives of applied colleges and universities. Through the analysis of the necessity of constructing the accounting professional practice teaching system and the problems existing in the teaching implementation process, the article puts forward some suggestions for perfecting the practical teaching system, which provides a certain reference for the university to formulate the application-oriented talent training program.
引文
[1]刘翠侠,黄敏,何红霞.“全过程递进式”的会计专业实践教学体系.财会月刊,2016.3.
[2]蔡传里,邓扬.地方工科院校会计实践教学:体系重构、形式创新与资源融合.财会月刊,2017.21.
[3]于楣.职业能力为导向的高职会计实践教学体系研究.辽宁高职学报,2016.6.
[4]吴讯.高职院校会计专业实践教学体系的构建.高教论坛,2015.1.