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我国高职教育以培养高技能应用型人才为培养目标,“面向社会需求,坚持就业导向;注重专业知识,突出能力训练”是高职院校的办学理念。会计学专业作为典型的应用型经济管理学科,会计实验教学是高职院校会计教学工作的重要环节,是提高学生的实际操作能力和专业应用能力的最佳途径,是会计学专业特征的必然要求,也是实现高职院校人才培养目标的重要途径。本文从高职院校加强会计实验教学的必要性出发,结合分析目前我国高职院校会计实验教学的现状和问题,提出了高职院校在会计实验教学方面的一些改革思路。
Higher vocational education in our country to cultivate highly skilled talents for the training objectives, “oriented to social needs, adhere to employment-oriented; focus on professional knowledge, highlighting the ability to train” is the concept of running a higher vocational colleges. As a typical application-oriented economic management discipline, accounting experiment is an important part of accounting teaching in higher vocational colleges. It is the best way to improve students’ practical ability and professional ability. It is the inevitable result of accounting specialty Requirements, but also an important way to achieve the goal of talent training in higher vocational colleges. Based on the necessity of strengthening accounting experiment teaching in higher vocational colleges, combining with the current situation and problems of accounting experiment teaching in our higher vocational colleges at present, this paper puts forward some reform ideas in higher vocational colleges in accounting experiment teaching.