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会计既是一门专业性很强的学科,又是一门实践性很强的学科。加强会计教学中的实践教学,不仅有利于学生正确、直观地理解会计理论与会计方法,更有助于他们将所学会计理论知识运用到会计实际工作中,提高实践操作技能。文章结合当前高职会计专业实践教学存在的问题,阐述了要坚持以就业为教学目标,树立全程实践观念,创新实践教学内容,提高教师的实践教学水平来构建会计专业实践教学体系。
Accounting is both a highly specialized discipline, but also a very practical discipline. Strengthening the practice teaching in accounting teaching not only helps students understand accounting theory and accounting method correctly and intuitively, but also helps them to apply the knowledge of accounting theory to actual accounting work and improve practical skills. Combining with the existing problems in practical teaching of accounting major in higher vocational colleges, this article expounds that we should set up a practical teaching system of accounting major by adhering to employment as the teaching goal, establishing the whole practice concept, innovating the practice teaching content and improving the teachers’ practical teaching level.