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实践教学是实现高职人才培养目标的最重要主体教学之一,在高职会计专业教学中占有十分重要的地位,是提高学生职业技能的重要途径。是学生职业技能培养的起点,为满足其职业岗位能力培养的要求,必须从人才培养目标的高度去认识会计实践教学的重要性。面对这种情况,学校会计专业应实施理实一体化的教学模式,既能培养调动学生的学习兴趣,又能训练学生的会计实践能力,为学生毕业后走入社会从事会计工作打下夯实的基础。
Practical teaching is one of the most important subjects to realize the goal of higher vocational personnel training. It occupies a very important position in higher vocational accounting education and is an important way to improve students’ vocational skills. Is the starting point of students’ vocational skills training. In order to meet the requirements of their vocational post competency training, it is necessary to recognize the importance of practical accounting teaching from the perspective of talent training objectives. Faced with this situation, the accounting profession schools should implement the integration of theory and practice of teaching model, not only to mobilize the students’ interest in learning the culture, but also train students of accounting practical ability for students after graduation into the community engaged in accounting work to lay rammed basis.