论文部分内容阅读
随着企业之间竞争程度的不断加剧,财务问题成了企业的主要问题,而会计人员作为财务工作的主体地位也有了一定的提高,同时社会对他们提出了更高的要求。我国会计学专业在教育层次上有研究生教育、本科教育、高职教育和职业技术学校教育,以满足不同层面的需求,高职高专培养的会计学专业毕业生应该具有较强地实际操作能力,而重视实践教学环节是提高操作能力的必备要素。
As the degree of competition between enterprises continues to intensify, the financial problems have become the major problems for enterprises, and the accounting personnel as the main body of financial work have also been somewhat improved. At the same time, the society has placed higher demands on them. The accounting major in our country has the postgraduate education, the undergraduate education, the higher vocational education and the vocational technical school education at the educational level to meet the needs of different levels. The graduates of the accounting major cultivated in higher vocational colleges should have strong practical ability , While paying attention to practical teaching is an essential element to improve operational ability.