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随着我国经济的不断发展,经济环境发生了巨大变化,对会计人员的教育也提出了更高要求,要求培养的会计人员不但要具备扎实的会计理论知识,同时,还应具备会计职业判断能力和解决会计实际问题的能力。会计实践教学作为会计教学的一个重要组成部分,在培养会计人员的职业能力方面有着不可替代的作用。本课题组拟在改变传统的会计学专业学生的教育模式,发展适合会计学专业学生就业能力的课程体系及重理论轻实践的教学方法方面有所创新。本文仅对基于就业能力培养的会计实践教学进行探讨,在改进会计实践教学、提高会计人员职业能力方面的提出建议。
With the continuous development of our economy, the economic environment has undergone tremendous changes, and the education of accountants has also put forward higher requirements. The accountants required to train not only have a solid knowledge of accounting theory, but also have the ability of accounting profession judgment And the ability to solve practical problems in accounting. As an important part of accounting teaching, accounting practice teaching plays an irreplaceable role in cultivating the professional ability of accountants. The research group proposed to innovate in changing the traditional mode of education of accounting students, developing the curriculum system suitable for the employability of accounting major and teaching methods of emphasizing light practice. This article only discusses the accounting practice teaching based on the employment ability, and puts forward suggestions on how to improve the accounting practice teaching and improve the accounting profession ability.