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目前,在各级各类职校会计专业实践教学中,校外顶岗实习难,实践教学环节缺乏统一筹划,实训教材缺乏仿真性和针对性,“双师型”教师队伍缺乏,以及会计仿真实验室建设难以达到预期效果。为改变这一现状,笔者提出通过与行业、企业共同开发会计实训教材,构建梯级渐进式实践教学体系,开展教学实习基地建设,外聘行业专家进行兼职等仿真模拟教学,寻求会计专业实践教学体系重构中人才培养模式的突破和创新。
At present, in all kinds of professional teaching in all kinds of vocational schools and accounting practice, it is difficult to practice internship outside the university, lack of unified planning in practical teaching, lack of simulation and pertinence of practical teaching materials, lack of “dual-type” teachers, and accounting It is difficult to achieve the desired results in the construction of simulation laboratories. In order to change this status quo, the author proposes to develop accounting practice teaching materials jointly with industries and enterprises, build step-by-step progressive practice teaching system, carry out construction of teaching practice bases, employ external experts to do part-time simulation teaching, and seek accounting practice teaching Breakthrough and Innovation of Talents Cultivation Mode in System Reconstruction.