论文部分内容阅读
随着我国的市场经济的迅猛发展,大中小企业像雨后春笋般发展起来。为适应经济发展需要,国家教育部门对高等学校做了相应调整,几乎所有高等院校都开设了会计专业课程。大量会计专业的大学毕业生为企业积累了优秀的会计专业人才。目前,许多高校认识到大学毕业生仅有单一的会计专业理论,缺乏会计实践经验这一现状,积极与会计师事务所合作,实行联合办学,在会计师事务所建立大学生实习基地。这种做法受到学校、大学生和会计事务所的普遍欢迎。
With the rapid development of China’s market economy, large, medium and small enterprises have mushroomed. In order to meet the needs of economic development, the state education department made corresponding adjustments to institutions of higher learning, and almost all institutions of higher learning have set up accounting major courses. A large number of accounting professional college graduates for the enterprise has accumulated outstanding accounting professionals. At present, many colleges and universities recognize that undergraduates only have a single theory of accounting major and lack of practical experience in accounting practice. They actively cooperate with accounting firms to implement joint schooling and establish internship bases for undergraduates in accounting firms. This approach is generally welcomed by schools, university students and accounting firms.