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一、建立财会教师实践基地的必要性 (一)财务会计学科是应用性、操作性很强的动态学科体系。财会理论、方法、技术都不断地随着社会经济环境的变化而发展,财会教学的中心目标应该是培养学生应用理论知识的能力、实际操作的能力和在实践中探索会计理论方法的能力,这就需要财会教师本身具有一定实践经验及其他相关素质。然而,现实状况是,相当一部分财会教师没有机会深入接触丰富多彩的实践活动,偶而接触一点实际工作,诸如指导实习,往往因基层单位保密帐务数据而只能水中观月。这样形成了一种不良的教学机制:一名财会专业学生接受了大量理性的财会知识教育,当他毕业成成一名财会教师后,这些
First, the establishment of accounting teachers practice the need for a base (A) of the financial accounting disciplines is practical, highly dynamic dynamic subject system. The theory, method and technology of finance and accounting are constantly developing with the changes of social and economic environment. The central goal of accounting and teaching should be to train students’ abilities to apply theoretical knowledge, practical ability and practical ability to explore accounting theory and method. You need accounting teachers themselves have some practical experience and other relevant qualities. However, the reality is that a considerable number of accounting teachers do not have the opportunity to gain access to a wide range of practical activities. Occasionally, they come into contact with a few practical tasks, such as internship instruction, often because they only keep their eyes on the moon due to the confidential accounting data of the establishment. This created a poor teaching mechanism: a major accounting students accepted a lot of rational accounting knowledge education, when he graduated into a accounting teacher, these