实践教学在高职会计专业教学中的运用  

Application of Practical Teaching in the Teaching of Accounting Major in Higher Vocational Colleges

作　　者：刘春林[1] 

机构地区：[1]九江职业技术学院,江西九江332007

出　　处：《九江职业技术学院学报》2016年第2期27-28,36,共3页Journal of Jiujiang Vocational and Technical College

摘　　要：会计实践教学对于高职院校培养技能型会计人才起着重要的作用。目前高职院校会计实践教学存在实践课程体系不完整、实验教材不科学、"双师型"教师严重缺乏、实践课时所占比例较低、考核不合理等问题。高职院校会计专业实践教学应实施如下改革措施:按照会计岗位要求设置实践课程体系、将手工操作和电算化模拟实验有机结合、开发科学的会计实践教材、制定规范的会计实践教学考核制度、加强"双师型"教师队伍建设等。Accounting practical teaching plays an important role in training skilled accounting talents in Higher Vocational Colleges. Nowadays it faces some problems：the practice curriculum system is not complete,the experi-ment teaching material is not scientific,the“double teacher”teacher is serious lack,the proportion is lower,the ex-amination is not reasonable,etc. And we should take such reform measures：setting practice curriculum system ac-cording to the accounting job requirements;combination of manual operation and electric simulation experiment;de-veloping scientific accounting practice teaching materials;developing standardized accounting practical teaching as-sessment system,strengthening the construction of teachers of“double teacher type”and so on.

关 键 词：实践教学 教材 双师型 

分 类 号：F230[经济管理—会计学] G712[经济管理—国民经济]