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本科教育的目标就是为社会培养应用型的人才,核心点在“应用”二字上,社会上也需要大学生具有一定的实践操作能力。在会计教学整个体系中,会计实践教学至关重要,直接决定学生掌握理论知识的能力,对学生步入企业有很好的实用价值。本文主要谈了如何构建本科会计实践教学体系。
The goal of undergraduate education is to cultivate applied talents for the society. The core point lies in the word “application”, and the society also needs college students to have some practical operation ability. In the whole system of accounting teaching, accounting practice teaching is very important, which directly determines the ability of students to master theoretical knowledge. It has good practical value for students to enter the enterprise. This article mainly talks about how to construct the undergraduate accounting practice teaching system.