本科会计专业课程实践教学模式探讨

传统的会计实践教学主要以会计业务的手工模拟和财务软件模拟为主。这种实践教学模式存在着重形式轻效果的弊端,与能力强、素质高、具有创新精神的人才培养目标不相适应。因此,要从应用型人才培养目标出发,建立和完善本科会计实践教学体系,从会计专业课程的实践教学安排入手,使会计实践教学为培养学生的创新精神与实践能力服务。

Discussion on the teaching pattern of accounting practice in undergraduate accounting education

Traditional accounting practice teaching is mainly about the operation of accounting,and do well in handwork simulation and finance software.The teaching pattern may pay attention to the form,be not careful to the impression.It's not fit for "better ability,well diathesis,innovation".Therefore,we must try to train,construct the teaching system of accounting education in undergraduate course,we can begin with accounting teaching course,and make the accounting practice teaching service for students' innovation and practice.