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高等职业技术教育的会计教学面临严峻的挑战:一是绝大多数会计教师缺乏会计实践经验无法进行会计实践教学;二是学校实验条件较差加之社会实践的封闭性,学生实践机会少。因此,在高职会计教学中必须针对这些不利因素,对会计实践性教学的教学方法、教学环境等诸多方面进行改善,以提高教学质量,从而达到培养出适合于高等职业技术教育特点的实用型技术人才的目标。
Accounting teaching of higher vocational and technical education faces severe challenges: First, the vast majority of accounting teachers lack of accounting practice experience can not conduct accounting practice teaching; Second, the poor conditions of the school combined with the social practice of closed, less practical opportunities for students. Therefore, in the accounting of higher vocational education must address these unfavorable factors, practical teaching of accounting teaching methods, teaching environment and many other aspects to be improved in order to improve the quality of teaching, so as to cultivate suitable for higher vocational and technical characteristics of practical education The goal of technical personnel.