高职院校会计业务循环实训创新研究

高职会计专业学生就业大都面向中小微企业,这类企业稳定性较差,要求会计人员有较强的适应能力。现行会计实训存在行业单一、经济业务复杂重复、行业差别知识点零散、企业不同发展阶段差异没有体现等问题。探索一种会计分行业分企业生命周期的会计业务实训创新模式,考虑不同行业和企业不同发展阶段的会计核算差异及税收差异,从关联企业大循环的角度变换会计主体,转换会计岗位进行循环训练,从而提高学生的应变能力和就业竞争力。

Innovation Research of the Accounting Business Cycle Training in Higher Vocational Colleges

In higher vocational accounting profession, students＇ employment is mostly medium, small and micro enterprises. Those enterprises have poor stability, and require accounting personnel＇ strong ability to adapt. The current accounting practice has many problems： single training industry, business complex and repetition, industry difference of knowledge points scattered, differences in different development stages of enterprise not refl ect. In this paper, we explore an accounting practice innovation mode： the business cycle training industries enterprise life cycle. Considering the accounting and tax differences in different stages of development of industries and enterprises, this mode transform accounting subject from the angle of affi liated enterprise cycle, converse accounting post to cycle training, so as to improve the students＇ ability and the employment competitive power.