CAJ | 학술논문

随着高职院校会计专业技能培训的蓬勃发展,会计实训效果的进一步强化和提升已成为我国高职院校的亮点。会计专业实训教学作为高职培养高素质高技能会计人才的重要教学环节之一,是指导学生理论联系实际,培养学生综合素质与创新意识的重要途径,同时也是学生掌握＂系统的应用知识＂的必备环节,其质量好坏直接决定了高职教育的成败。本文从＂点·线·面＂的角度来探讨《基础会计》这门课程的实训教学安排。
수착고직원교회계전업기능배훈적봉발발전,회계실훈효과적진일보강화화제승이성위아국고직원교적량점。회계전업실훈교학작위고직배양고소질고기능회계인재적중요교학배절지일,시지도학생이론련계실제,배양학생종합소질여창신의식적중요도경,동시야시학생장악＂계통적응용지식＂적필비배절,기질량호배직접결정료고직교육적성패。본문종＂점·선·면＂적각도래탐토《기출회계》저문과정적실훈교학안배。
The strengthening and improving of the practice in accounting course has been a bright spot in our country during the development of skills training for accounting in higher vocational colleges.As an important link of cultivating high quality and skills accounting talents for higher vocational colleges,practical teaching of accounting major is one critical way of helping students to apply theory to practice,cultivating their comprehensive quality and innovative consciousness,and it is also necessary for students to mastery the apply knowledge.The success of higher vocatianal eduction is affected directly by the quality of practical teaching of accounting major.This paper discusses the arrangement of practical teaching in course of Basic Accounting from the angle of ＂Point-Line-Plane＂.