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随着高职院校会计专业技能培训的蓬勃发展,会计实训效果的进一步强化和提升已成为我国高职院校的亮点。会计专业实训教学作为高职培养高素质高技能会计人才的重要教学环节之一,是指导学生理论联系实际,培养学生综合素质与创新意识的重要途径,同时也是学生掌握“系统的应用知识”的必备环节,其质量好坏直接决定了高职教育的成败。本文从“点·线·面”的角度来探讨《基础会计》这门课程的实训教学安排。
With the vigorous development of accounting professional skills training in higher vocational colleges, the further strengthening and promotion of accounting training has become the highlight of our higher vocational colleges. As one of the important teaching links in cultivating high-quality and high-skilled accounting talents in higher vocational colleges, accounting practice teaching is an important way to guide students to integrate theory with practice and develop students’ comprehensive qualities and innovative ideas. At the same time, it is also an important tool for students to master the systematic application knowledge “An essential part of its quality directly determines the success or failure of higher vocational education. This article from the ”point, line, surface“ point of view to explore the ”basic accounting" course teaching practice.