CAJ | 학술논문

高等教育旨在按照教育教学的规律，培养全面发展的具备较强专业基础知识的后备高级人才。会计高等教育也不例外，在会计教育中除了讲授基本理论知识外，还必须注重学生的实践能力培养。面对高校毕业生就业难的问题，在分析就业能力的涵义和当前会计实践教学不足的基础上，构建基于就业能力提升的会计学专业实践教学模式，以期能够为会计学教育教学改革起到抛砖引玉的作用。
고등교육지재안조교육교학적규률，배양전면발전적구비교강전업기출지식적후비고급인재。회계고등교육야불예외，재회계교육중제료강수기본이론지식외，환필수주중학생적실천능력배양。면대고교필업생취업난적문제，재분석취업능력적함의화당전회계실천교학불족적기출상，구건기우취업능력제승적회계학전업실천교학모식，이기능구위회계학교육교학개혁기도포전인옥적작용。
Higher education is to follow the law of education and teaching to cultivate the reserve talents with all-round develop-ment and strong professional knowledge. Accounting higher education is not beyond exception. The educator not only imparts the basic theoretical knowledge, but also pays more attention to the students' practical ability. Faced with the difficulty problem in graduate employment, the paper, based on the analysis of the meaning of employability and the current deficiency in accounting practice teaching, proposes to build the new practical teaching model in accounting education based on the improvement of employa-bility, to play a valuable role in teaching reform of accounting education.