会计专业学生实习存在的问题及解决途径  

Approach to the Practice Problem of Accounting Major Students

作　　者：王东升[1] 

机构地区：[1]山西财经大学会计学院,山西太原030031

出　　处：《高等财经教育研究》2013年第2期25-29,36,共6页Journal of Higher Education Finance

摘　　要：会计专业是操作性很强、面向实践的学科,学科属性决定了它不能脱离实践性教学环节,校外实习就是其中最重要的教学实践方式之一。高校应从提高企业参与高等教育的积极性、加强校外实习监管、创新校外实习体系三个方面着手,解决会计专业实习的问题。This article analyzes the necessities, the problem and the reason of accounting major students that practice outside college. In author＇s opinion, it is important to the colleges to be based on practice, and to solve these problems following three measures, motivating the positivity of corporation between schools and enterprises, taking part in high education and strengthening the regulation to practice and innovate internship training outside schools.

关 键 词：会计专业实习 校外实习体系 实习监管 

分 类 号：G642.44[文化科学—高等教育学]