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高职院校实行“校企合作,工学结合”的办学模式已被大家普遍认同。但会计专业却因涉及诸如商业机密等问题,决定了在“校企合作,工学结合”的办学模式中很难使学生直接到企业顶岗实习,尤其是会计关键岗位的实习,会使得会计专业的高技能无从体现。为此,要想为社会输出更多高技能财会人才,使高职生在当前激烈的人才竞争中具有别人不可比拟的优势,充分体现高职教育的特色和价值,探索创新高职会计专业顶岗实习的实践教学理论体系已势在必行。
Higher vocational colleges to implement “school-enterprise cooperation, combination of work and study ” school mode has been generally agreed. However, due to the accounting profession involved, such as trade secrets and other issues, decided in the “school-enterprise cooperation, work-study combination” mode of operation is difficult to enable students to work directly to the enterprise internship, especially accounting key positions in internships, will enable accounting High professional skills can not be reflected. To this end, in order to output more high-skilled financial accountants for the society, so that vocational students in the current fierce competition for talent with others incomparable advantages, fully embodies the characteristics and value of higher vocational education, innovation and accounting to explore professional innovation Intern practice teaching theory system is imperative.