实施会计专业“平行实训”的思考  

Thoughts on Implementing Parallel Training for Accounting Majors

作　　者：《会计学原理"平行实训"研究课题组》 刘晓瑜[1] 熊建设[1] 何华[1] 

机构地区：[1]广东培正学院

出　　处：《广东培正学院学报》2005年第3期20-23,共4页Journal of Guangdong Peizheng College

摘　　要：西方发达国家会计教学普遍采用的平行实训方法,其特点是在进行会计基础课及专业课教学的同时进行实训,使学生边学边做,理论和实践有机结合。本文将这一方法与我国会计教学模式进行了比较,并提出借鉴平行实训教学进行会计教学的构想。Many western countries apply parallel training method in accounting teaching, the basic principles of this teaching method is to train students with practical skills while they are attending conventional courses, integrating theory with practices. This paper compares the western teaching method with ours, and suggests ways to learn from the parallel training method.

关 键 词：平行实训 特点 比较 能力 

分 类 号：F230-4[经济管理—会计学]