应急管理视角下的联动机制会计实务教学模式研究  

Research on the Accounting Practice Teaching Mode of Link Age Mechanism from the Angle of Emergency

作　　者：陈玲玲 王艺岚 刘东[1] CHEN Ling-ling;WANG Yi-lan;LIU Dong(School of Economics and Management,North China Institute of Science&Technology,Langfang,Hebei 065201,China;Financial Services Department,North China Institute of Science&Technology,Langfang,Hebei 065201,China)

机构地区：[1]华北科技学院经济管理学院,河北廊坊065201 [2]华北科技学院财务处,河北廊坊065201

出　　处：《教育教学论坛》2023年第21期45-48,共4页Education And Teaching Forum

基　　金：2021年度河北省高等教育学会“十四五”规划重点课题“应急管理视角下的高校会计理论与实务教学模式创新研究”(GJXHZ2021-41)。

摘　　要：会计是经济管理的重要组成部分,社会与经济的发展促进了对会计人才的需求,针对会计人才的培养既要注重理论知识的学习,又要注重提升会计人才的实务能力。传统的会计实务教学存在教学形式单一、技术手段落后、教学内容多侧重会计核算的弊端,与新时代要求培养高等会计人才的目标是不相适应的。以加强相关人才培养为目标,提出应急管理视角下的联动机制会计实务教学模式,加强以会计部门为主的联动实训,设置财务突发事件应对模拟情景,最后提出防范措施和实务教学创新建议,以期为健全会计人才的培养提供思路,为社会输出优质人才。Accounting is an important part of economic management,and the development of society and economy promotes the demand for accounting talents,who should have both theoretical knowledge and practical ability.There are many disadvantages in the traditional accounting practice teaching,such as single teaching form,backward technical means,accounting-overemphasized content,which is not suitable for the goal of cultivating high-level accounting talents in the new era.Aiming at strengthening the training of relevant talents,this paper puts forward the teaching mode of the linkage mechanism accounting practice under the angle of emergency,strengthens the linkage training mainly by the accounting department,and sets up the simulated situation of dealing with the financial emergencies.The preventive measures and innovative suggestions of practical teaching are put forward in order to provide ideas for the cultivation of sound accounting talents and to export all-round talents for the society.

关 键 词：应急 联动机制 会计实务 教学模式 

分 类 号：G642.0[文化科学—高等教育学]