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高等职业教育中会计专业的教学,以财务咨询公司为载体的实践教学是加强学生会计专业能力和培养其职业素质的一条重要途径。这种教学模式通过系统全面的仿真操作,融合手工记账和软件记账,让高职学生对不同公司企业的会计业务进行实际操作,使其真正体会到学以致用、理论与实际相结合的重要性。文章通过高职会计专业的实践教学具体分析,在创新的角度上建立财务咨询公司的载体,促进高职学生职业技能的提高进行了初步的探讨。
The teaching of accounting major in higher vocational education and the practice teaching taking financial consulting firm as carrier are an important way to strengthen students’ accounting profession ability and cultivate their professional qualities. This mode of teaching through a comprehensive system simulation operation, the integration of manual accounting and software accounting, so that vocational students in different companies and enterprises of the actual operation of the accounting business to make it truly learn to apply, the combination of theory and practice importance. Through the concrete analysis of practice teaching in accounting major in higher vocational colleges, this article makes a tentative discussion on how to establish the carrier of financial consulting firm from the perspective of innovation and how to improve the vocational skills of higher vocational students.