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会计实训是会计专业的职业建设重要内容,也是会计专业的职业化和实践化教育课程改革的重要内容,会计专业目前向着实践化的方向发展,就必修有合适的教学体系改革模式,“两线三段三能力”就是针对当前会计实训教学体系出现的问题而出现的一种新型模式,对会计专业的发展和改革有着重要的作用。本文从会计实训教学体系改革的实际问题出发,探讨“两线三段三能力”模式的作用和意义。
Accounting training is an important part of the accounting profession professional construction, accounting profession is also an important part of the professional and practical education curriculum reform, accounting profession is currently toward the practical direction, we must have a suitable teaching system reform model, Two lines and three sections of three capabilities “is a new model for the emergence of the current accounting training teaching system and plays an important role in the development and reform of the accounting profession. This article starts with the practical problems of the reform of accounting practical training teaching system and explores the function and significance of the mode of ”two lines, three sections and three capabilities".