CAJ | 학술논문

会计实践性教学是培养应用型会计人才的重要途径,加强开放教育会计实践性教学十分重要。文章就开放教育试点学校应从组建记账公司建立实践基地,建设网络教学资源,按照会计岗位的设置以学习小组形式开展模拟实验教学,改革学习过程的监控及教学质量的评估体系,培养学员职业道德素养和创新能力等方面进行会计模拟实验教学改革探索。
회계실천성교학시배양응용형회계인재적중요도경,가강개방교육회계실천성교학십분중요。문장취개방교육시점학교응종조건기장공사건립실천기지,건설망락교학자원,안조회계강위적설치이학습소조형식개전모의실험교학,개혁학습과정적감공급교학질량적평고체계,배양학원직업도덕소양화창신능력등방면진행회계모의실험교학개혁탐색。
This article researches and explores open education pilot schools' reform of accounting simulation experiment teaching from the following aspects: establishing practice bases in the form of organizing accounting firms;constructing internet teaching resources;carrying out simulation experiment teaching in study groups in accordance with accounting post settings;reforming learning process monitoring and the evaluation system of teaching quality;and cultivating students' professional ethics and innovation abilities.