摘要
实践教学是应用型本科会计专业教学的重要环节,目前多数高校主要采用的依附理论教学体系形成的点、线结合的纵向实践教学体系,已不能满足用人单位的需要。本文针对会计专业实践教学中存在的问题,构建了贯穿会计人才培养全过程的校内外实践教学双轨并行的互动教学机制,提出了校内外实践教学的内容体系和有效运行该机制的保障措施,以实现应用型会计人才的培养目标。
The practice teaching is an important link for teaching applied undergraduate accounting major,currently,most universities adopt longitudinal practice teaching system of the combination of point and line which formed depending on theoretical teaching system,which has already not meet the needs of employing unit.In view of the problems in accounting professional practice teaching,this article constructed interactive mechanism of practice teaching at inside and outside of school,and put forward content system of practical teaching and the safeguard measures to effectively operate,so as to realize the goal of training applied accounting personnel.
出处
《价值工程》
2012年第14期237-238,共2页
Value Engineering
基金
陕西省教育厅教学改革研究项目(11BY85)
西安文理学院教学改革研究项目(2010C101106)
关键词
校内外实践教学互动机制
实践教学
应用型人才
interactive mechanism of practice teaching at inside and outside of school
practice teaching
applied talents
