现代学徒制下高职会计专业实践教学代理记账模式探索  

Exploration of agent bookkeeping mode in practical teaching of Higher Vocational Accounting Major under modern apprenticeship system

作　　者：卢香君 LU Xiang-Jun

机构地区：[1]安徽冶金科技职业学院经济管理系,安徽马鞍山243000

出　　处：《安徽冶金科技职业学院学报》2020年第2期66-68,共3页Journal of Anhui Vocational College of Metallurgy and Technology

基　　金：安徽省2018年度高等学校省级质量工程研究项目“现代学徒制下高职会计专业实践教学新路径——代理记账模式的研究与探索”(2018jyxm0073)。

摘　　要：现代学徒制是培养高质量应用型会计人才的有效途径,但受限于会计专业自身特点,常规校企合作式现代学徒制面临实施困境,代理记账模式既体现了现代学徒制的精髓,又解决实施困境,对该模式进行了应用性分析,并从理论价值、可行性和实施路径这几个方面进行了思考和探讨。Modern Apprentice System is an effective way to train high-quality applied accounting talents,but due to the characteristics of accounting specialty,the conventional school-enterprise cooperative modern apprentice system is faced with difficulties in its implementation,the model of agency bookkeeping not only embodies the essence of modern apprentice system,but also solves the difficulties in its implementation.This paper makes an applied analysis of the model,and ponders and probes into its theoretical value,feasibility and implementation path.

关 键 词：会计专业 现代学徒制 代理记账 

分 类 号：G718.5[文化科学—职业技术教育学]