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经济、科学技术和社会的快速发展对会计专业等管理类人才的培养提出了更高的要求,高校要树立人才多元化培养目标理念,不断完善各个专业的实践教学体系。本文从建立特色人才培养机制、优化专业结构、完善会计专业创新学分制度、专业导师制度等方面,探讨了会计本科实践教学体系的构建方式方法以及保障对策,以期提高我国高校会计专业的实践教学水平和效果,培养出更多具备扎实专业理论基础和较强实践能力,并且具有专业创新意识的复合型专业人才。
The rapid development of economy, science and technology and society has put forward higher requirements on the training of management personnel such as accounting major. Colleges and universities should establish the concept of diversification of talents and constantly improve the practical teaching system of each specialty. This article discusses the ways and means of how to construct the practical teaching system of accounting undergraduate as well as the safeguard measures from the aspects of establishing the training mechanism of characteristic talents, optimizing the professional structure, perfecting the innovative credit system of accounting profession and the professional tutor system so as to improve the practical teaching level of the accounting profession in our country. And effect, cultivate more with a solid theoretical basis and strong practical ability, and a sense of professionalism and innovation professionals.