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我国的高校会计学专业课程体系中,会计实践教学是最薄弱的环节之一,目前普遍存在实习基地难落实、实习资料不完善及会计实践课程教师业务水平存在差距现象,如何克服这些问题,提高会计实践教学的效果,达到其教学目的,我们根据当前的具体情况提出加强会计实验室的建设,对会计实践资料的缺陷提出了设置一整套涉及会计核算、审核、分析、检查、监督及管理的完善的会计资料,使高校会计本科学生在会计、审计及财务管理等方面都能得到系统地实践;另外,对高校会计实践教师提出要求具备“双师”资格,在会计实验室中完成会计实践教学,达到其会计本科教学目的。
Accounting practice teaching is one of the weakest links in the accounting specialty course system of colleges and universities in our country. At present, there is a widespread phenomenon that the practice base is difficult to be implemented, the in-service information is not perfect, and there is a gap in the professional level of the accounting practice course teachers. How to overcome these problems and improve Accounting practice teaching effect, to achieve its teaching purposes, according to the current situation we propose to strengthen the construction of accounting laboratories, the accounting practice of the shortcomings of the proposed set of a set of accounting, auditing, analysis, inspection, supervision and management Improve the accounting information so that college accounting undergraduate students in accounting, auditing and financial management, and other aspects of the system can be systematically implemented; In addition, the college accounting practice teachers require “double division” qualifications in the accounting laboratory to complete Accounting practice teaching, to achieve their accounting undergraduate teaching purposes.