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会计教学“以理论教学为主,实践教学为辅”的模式存在明显的理论教学有余,而实践教学严重不足的不合理现象。在很多的高职院校,其教学计划几乎是本科院校的压缩版,实践教学时间与教育部规定的要求相差很远。由于实践环节的薄弱,学生的动手操作能力不强,这与“零适应期”和“零距离”的教学要求及高职院校的培养目标极不适应。所以,高职会计教学改革的关键是加强教学的实践性、改变实践教学的模式。
Accounting teaching “mainly to the theory of teaching, practice teaching supplemented ” there is a clear theoretical teaching more than teaching, and practice teaching a serious shortage of unreasonable phenomenon. In many higher vocational colleges, the teaching plan is almost a compressed version of the undergraduate colleges, and the actual teaching time lags far behind the requirements set by the Ministry of Education. Due to the weakness of practice, the ability of students to do hands-on operation is not strong, which is incompatible with the teaching requirements of “zero adaptation period” and “zero distance” and the training objective of higher vocational colleges. Therefore, the key to higher vocational accounting teaching reform is to strengthen the practicality of teaching and change the mode of practical teaching.