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会计实践性教学是高职院校会计、财务管理专业教学的一个必不可少的环节。通过实践教学能够培养学生的操作技能,培养学生应用会计理论和方法解决会计实际问题的能力。因此应建立完善仿真会计工作环境,积极建立校外实习基地,加强实训教师队伍建设,全面提高教学质量。
Accounting practical teaching is an essential part of higher vocational college accounting, financial management professional teaching. Practice teaching can cultivate students ’operational skills and develop students’ abilities to apply accounting theories and methods to solve practical problems of accounting. Therefore, we should establish and improve the working environment of simulation accounting, actively establish a base for off-campus practice, strengthen the construction of practical training teachers, and comprehensively improve the quality of teaching.