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目前,众多高职会计专业采取了以工作过程为导向的实践教学模式,但是该模式在教学应用中存在教学方式、内容与实际脱节、对概念理解狭隘、实践操作困难等诸多问题。通过深刻研究工作过程实践教学模式,提出了显性和隐性工作过程的概念,并构建了基于显性与隐性工作过程的实践教学模式。构建这一教学模式需要分析会计职业的核心能力,改革会计专业主干课程,加强教师实践能力,全面构建会计实践教学模式。
At present, many higher vocational accounting professionals take the practical teaching mode oriented by the work process. However, there are many problems in the application of teaching, such as teaching methods, content and actual disjunction, narrow understanding of concepts and difficulties in practical operation. By deeply studying the practical teaching mode of working process, the concepts of explicit and implicit working process are put forward, and the practice teaching mode based on explicit and implicit working process is constructed. The construction of this teaching mode needs to analyze the core competence of accounting profession, reform the major course of accounting specialty, strengthen the teachers’ practical abilities and fully construct the accounting practice teaching mode.