CAJ | 학술논문

为了培养适应社会需求的会计专门型人才，会计教学应以会计工作过程为导向，以能力为本位，建立科学、合理、有效的实践教学模式。本文通过分析高职院校会计专业实践教学的现状和存在的问题，探讨了提高会计专业实践教学质量的对策，并对实践教学的应用进行了一定的反思。
위료배양괄응사회수구적회계전문형인재，회계교학응이회계공작과정위도향，이능력위본위，건립과학、합리、유효적실천교학모식。본문통과분석고직원교회계전업실천교학적현상화존재적문제，탐토료제고회계전업실천교학질량적대책，병대실천교학적응용진행료일정적반사。
For training to adapt to the social needs of specialized accounting personnel, accounting, teaching should be based on the accounting process-oriented, competency-based, to establish a scientific, rational and effective practice teaching. By analyzing the current situation and problems of professional practice teaching in higher vocational colleges accounting di-scussed improving teaching quality of professional practice accounting measures, and the application of practical teaching for a certain amount of reflection.