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随着社会经济的迅猛发展,会计行业的人才标准不断提高。传统教育框架已无法满足社会经济对会计人才的需求,在这一背景下,会计实验室开放教学模式就成为突破会计教育瓶颈的理性选择。而高等财经院校作为培养应用型会计人才的中坚力量,必须高度重视会计实验教学模式的重构与建设。本文通过分析我国会计实验室开放教学的现状,提出目前实验教学过程中存在的问题,阐述建立实验室开放共享教学模式的必要性与现实意义,并为如何完善这一模式提出切实可行的建议。
With the rapid development of social economy, the standard of talents in the accounting profession has been continuously improved. The traditional education framework has been unable to meet the socio-economic needs of accounting personnel, in this context, open accounting teaching laboratory model has become the rational choice to break the bottleneck of accounting education. As the backbone of cultivating applied accounting talents, higher finance and economics colleges and universities must attach great importance to the reconstruction and construction of accounting experiment teaching mode. This article analyzes the current situation of open teaching in our country’s accounting laboratory, puts forward the existing problems in the current experimental teaching process, expounds the necessity and practical significance of establishing the open teaching mode in laboratory, and puts forward practical suggestions for how to perfect this model.