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随着社会产业升级改革和市场经济的快速发展,社会为毕业生提供了广阔的就业环境,与此同时,不断变化的新形势对毕业生的综合职业素养和实践工作能力的要求日渐严苛。而当前职业院校会计专业在实践教学方面存在着很多问题,难以实现对学生综合职业能力的有效培养。面对就业形势的转变,职业院校也在积极地探索适合市场需求的实践教学模式和人才培养模式。对于会计专业来说,最好的实践教学模式,莫过于将“企业搬进校园”。本文针对构建基于VBSE虚拟商业社会环境的会计专业综合实践教学体系的思路进行了探讨。
With the upgrading of social industries and the rapid development of market economy, the society has provided a vast employment environment for graduates. At the same time, the ever-changing new situation has imposed increasingly stringent demands on the graduates’ comprehensive professional accomplishment and ability to practice their work. At present, there are many problems in practice teaching in the accounting major of vocational colleges, so it is difficult to realize the effective cultivation of students’ comprehensive vocational ability. In the face of the changing employment situation, vocational colleges are also actively exploring practical teaching mode and talent training mode that are suitable for the market demand. For the accounting profession, the best practice teaching mode, than to “move enterprises into the campus.” This article discusses the idea of building a comprehensive practical teaching system based on VBSE virtual business community environment.