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在新形势下培养会计专业人才的实践能力在会计工作中非常重要,教育部早在2006年16号文件中提出,要积极推行与生产劳动和社会实践相结合的学习模式,人才培养模式改革的重点是教学过程的实践性、开放性和职业性,实验、实训、实习是三个关键环节。而我国当前的会计实践教学在课程体系、教师队伍层次结构和会计实践基地等方面还存在很多问题。
In the new situation, the practical ability of training accounting professionals is very important in the accounting work. The Ministry of Education put forward in document No. 16 of 2006 as early as possible. It is necessary to actively promote the learning mode that integrates the production of labor and social practice, the reform of the personnel training mode The emphasis is the practicality of the teaching process, openness and professionalism, experiment, training, internships are the three key areas. However, the current accounting practice teaching in our country still has many problems in the curriculum system, the hierarchy of teachers and the accounting practice base.