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高职教育的根本目标是培养应用性专门人才,任务在于培养学生的实践应用能力。因此,高职教育不仅要注重基础理论的实用性、技术理论的应用性,更要注重教学过程的实践性。必须从实践教学的内容、训练和考核等方面进行积极的探索,努力构建起高职教育的实践教学体系,确保高职教育的教学质量,办出高职教育特色。伴随着经济体制改革浪潮的冲击,会计教学领域的一些旧理念、旧方法越来越显示出它的不适应性。本文针对高职会计实践教学的现状,试图阐明会计实践教育薄弱的原因,并就改进会计实践教学提出了一些建议。
The fundamental goal of higher vocational education is to cultivate applied specialized talents with the task of cultivating practical ability of students. Therefore, higher vocational education should not only pay attention to the practicality of basic theory and the applicability of technical theory, but also pay more attention to the practicality of teaching process. We must actively explore the content, training and assessment of practical teaching, and strive to build a practical teaching system of higher vocational education to ensure the teaching quality of higher vocational education and to set up the characteristics of higher vocational education. With the impact of the tide of economic reform, some old concepts in the field of accounting teaching, the old method shows more and more its inadaptability. This article aims at the status quo of accounting practice teaching in higher vocational colleges, trying to clarify the reasons for the weakness of accounting practice education and puts forward some suggestions on how to improve accounting practice teaching.