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由于会计专业的岗位特殊,会计专业的实践性教学需要处理某个企业的整个会计核算流程,因此,中职会计专业需要引入代理记账公司建立校内生产型实训基地,为学生提供一个专业课程实训的机会,从原来的模拟教学走向全真的实训教学,是实现会计专业人才培养方案的必备条件。本文从会计专业校外实训基地的现状出发,提出了会计专业依托代理记账公司建立实训基地的设想和运行的有效途径。
Due to the special position of accounting profession, the practical teaching of accounting major needs to deal with the whole accounting process of an enterprise. Therefore, the accounting major of secondary vocational school needs to introduce the agency accounting company to set up a production training base in school and provide a professional course for students Training opportunities, from the original simulation teaching to the real training, is to achieve accounting professionals training programs prerequisites. This article from the actual situation of the accounting training base outside the school set out the accounting profession relying on the agency accounting company to establish a practical base for training and effective way of operation.