CAJ | 학술논문

本文较为系统地阐述了当前我国高等院校中会计技能教学的现状和问题，探讨了通过举办技能竞赛对会计技能教学的促进作用，分析了技能竞赛既是高校推进素质教育、培养实用型人才的必然要求，又是提升会计技能教学水平的必要手段，是达到学以致用效果的现实需要。本文对如何开展好技能竞赛以提升高校会计技能教学水平提出了建议，提出了“赛学研结合，以赛促学，以学促研”的新思路。
본문교위계통지천술료당전아국고등원교중회계기능교학적현상화문제，탐토료통과거판기능경새대회계기능교학적촉진작용，분석료기능경새기시고교추진소질교육、배양실용형인재적필연요구，우시제승회계기능교학수평적필요수단，시체도학이치용효과적현실수요。본문대여하개전호기능경새이제승고교회계기능교학수평제출료건의，제출료“새학연결합，이새촉학，이학촉연”적신사로。
the paper systematically expounds the present situation and problems of accounting teaching in Chinese college, discusses promotion of accounting skill by skill competition, analyzes that skill competition is the call of the reality to vocational education in that it is the necessity of skill-talent cultivation and it is inevitable to the improvement of accounting skill teaching. The paper proposes suggestion on how to use skill competition to raise teaching quality of accounting skill and puts forward the concept of“race to combine study with, competitive learning, the school to promote new ideas and research”.