CAJ | 학술논문

高职会计实训教学体系是高职会计专业教育的的主要环节和精髓,对培养学生应用会计理论和方法解决实际问题的能力,提高学生的专业实践技能都有着十分重要的意义.特别是在近年来因经济形势复杂多变所带来的就业形势日趋严峻的情况下,通过构建完善的高职会计实训教学体系,提升学生的实践能力和就业能力,成为福建省各高职院校教学改革关注的重要课题.文章通过分析高职会计实训课程的教学现状和面临的问题,有针对性地提出完善实训教学体系的新思路.
고직회계실훈교학체계시고직회계전업교육적적주요배절화정수,대배양학생응용회계이론화방법해결실제문제적능력,제고학생적전업실천기능도유착십분중요적의의.특별시재근년래인경제형세복잡다변소대래적취업형세일추엄준적정황하,통과구건완선적고직회계실훈교학체계,제승학생적실천능력화취업능력,성위복건성각고직원교교학개혁관주적중요과제.문장통과분석고직회계실훈과정적교학현상화면림적문제,유침대성지제출완선실훈교학체계적신사로.
Accounting practice teaching system is the main link in accounting specialty in higher vocational education. It is very important for students to develop their ability in solving practical problems, improve their practical skills and master the theory and methods. It is also a subject which is concerned in Fujian province for building a perfect accounting practice teaching system and enhancing students’ employment in recent years, especially in the year the economic situa-tion becoming more serious. This paper analyzed the problems in practical training course of ac-counting and gave some new ideas for improving practical teaching system.