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随着经济的不断发展,目前企业对会计人才的需求从量到质上发生了变化,更偏向于高端会计人才,而高职院校会计专业现在培养的学生大多数只能从事普通的财务核算工作,有些学生专业技能不强,因此会计实践教学改革迫在眉睫。会计实践教学改革主要以“工学结合”人才培养模式为指导、“会计综合实训”课程体系为主体,结合会计职业生涯发展的要求,通过模拟企业会计情境,使学生养成良好的会计职业素养,充分掌握会计专业技能,最终达到零距离上岗的目的。文章对目前会计专业实践教学存在的问题进行剖析,并提出改进对策。
With the constant development of economy, the current demand for accounting talents in enterprises has changed from quantity to quality and more to high-end accounting talents. However, the majority of students now trained in accounting major in higher vocational colleges can only engage in ordinary financial accounting Work, some students are not strong professional skills, so the reform of accounting practice teaching is imminent. The reform of accounting practice teaching is mainly guided by the mode of “combination of work and study” and the curriculum system of “integrated accounting training”, combined with the requirements of the development of accounting career, students can develop well by simulating enterprise accounting situation Accounting professionalism, full mastery of accounting professional skills, and ultimately achieve the purpose of zero induction. The article analyzes the existing problems in accounting practice teaching and puts forward some countermeasures.