会计执业综合性实践能力培养模式探析  

An Analysis of the Training Mode of Comprehensive Practical Capability of CPA

作　　者：高洁[1] 

机构地区：[1]兰州资源环境职业技术学院经济管理系,甘肃兰州730021

出　　处：《甘肃联合大学学报（自然科学版）》2010年第4期119-121,共3页Journal of Gansu Lianhe University :Natural Sciences

摘　　要：培养会计执业者较高的综合性实践能力是市场经济体制赋予会计专业课教学的目标,而全面准确的分析判断能力是综合性实践能力的核心素质.本文将美国著名教育心理学家斯腾博格的三元智力理论引入会计教学改革,提出教师应以引导学生建立具有实效性的职业思维习惯和激发学生实践操作训练欲望为中心的教改方案,这对践行"培养综合性实践能力"这一新会计教学宗旨具有现实指导意义.Culturing CPA（Certified Public Accountant） to have higher comprehensive practical capability is a goal that the market economic system give the teaching of accounting courses,overall and accurate analysis abilities is a core quality in comprehensive practical capability.Based on the to introduce the triarchic inteiligence theories of American educational psychologist Sternberg R J.A plan in teaching reform accounting was given.Teachers should lead students to establish effective thinking habits on vocation and to set up teaching reform scheme focusing on stimulating students＇ desires to conduct more practical training.So there is guiding significance to the goal of new accounting teaching aiming at culture comprehensive practical capability.

关 键 词：会计 执业 实践能力 培养模式 

分 类 号：G712[文化科学—职业技术教育学]