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論會(huì)計(jì)實(shí)踐教學(xué)存在的問(wèn)題及其改進(jìn)措施
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論會(huì)計(jì)實(shí)踐教學(xué)存在的問(wèn)題及其改進(jìn)措施
摘 要：會(huì)計(jì)實(shí)踐教學(xué)是會(huì)計(jì)教學(xué)中的重要組成部分，在培養(yǎng)和提高學(xué)生的實(shí)際操作能力，促進(jìn)會(huì)計(jì)教學(xué)和社會(huì)實(shí)踐教學(xué)相結(jié)合，提高教學(xué)質(zhì)量等方面都起到了積極的促進(jìn)作用。隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展，社會(huì)對(duì)會(huì)計(jì)人才的要求越來(lái)越高，然而當(dāng)前我國(guó)的會(huì)計(jì)實(shí)踐教學(xué)體系不完善，實(shí)踐教學(xué)的成效并不理想，使得會(huì)計(jì)學(xué)專(zhuān)業(yè)的學(xué)生實(shí)際工作能力不能滿(mǎn)足社會(huì)對(duì)會(huì)計(jì)人才的需要。本文通過(guò)對(duì)會(huì)計(jì)實(shí)踐教學(xué)存在問(wèn)題進(jìn)行分析，結(jié)合會(huì)計(jì)實(shí)踐教學(xué)的目標(biāo)，以及社會(huì)對(duì)會(huì)計(jì)人員的現(xiàn)實(shí)要求，提出改善我國(guó)會(huì)計(jì)實(shí)踐教學(xué)的對(duì)策。
關(guān)鍵詞： 實(shí)踐教學(xué)；課程實(shí)驗(yàn)；實(shí)習(xí)；措施
Practices the teaching existence by accountant the question
and its the improvement measure
Abstract： Accounting practice education is a key to accounting education, which promotes lots parts of accounting education such as training and improving the students operation ability, advancing the association of accounting education and social practice, improving the quality of teaching. Market economy is improving, which requires the higher and higher ability of accountant. However, the system of accounting education at present is not so perfect, and the practical education achieves little, enables the accounting specialized students practical workability hard to satisfy the society to accountant talented persons need. I will raise some ways to improve the accounting practice in our country by analyzing the problems of accounting practice ,combining the objective of accounting practice education as well as the real demand it should be.
Keywords： Practice teaching；Curriculum experiment；Practice；measure
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