会计专业实践性教学探索与改革.pdfVIP

梁水源 王立明 山东工商学院会计学院 会计专业实践性教学的探索与改革 梁水源 王立明 山东工商学院会计学院 烟台 264005 摘要：我们在最近几年的会计教学中做了一些实践性教学的探索与改革的努力。主要措施是完善教学 计划，提高实践性教学的课时比例，专业理论教学和实践教学的比例基本上达到各占 50%。也就是说在 专业课教学中，学生有一半时间在综合模拟实验室、实习基地（工商企业）以及会计师事务所进行技能 训练和技术操作。我们会计专业实践性教学形式和做法主要有如下几点：（1）利用多媒体技术组织教学； （2）利用大型综合模拟实验室进行校内实习；（3）请进来，走出去，广泛接触实际工作；（4）强化审 计模拟实验室建设，搞好审计实习工作；（5）搞好案例教学；（6）课堂讨论重要的概念与会计理论；（7） 考试题的影响。 关键词：多媒体技术；综合模拟实验室；案例教学；课堂讨论 Practical Teaching Explore and Reform in Accounting Specialty LIANG Shui-yuan WANG Li-ming (Shandong Institute of Business and Technology, Yantai 264005, China) Abstract: We have explored and made great efforts in practical teaching of accounting teaching activity, main measures are that perfecting teaching plan, increasing class hour proportion of practical teaching, so that the class hour proportion of practical teaching and specialty theory teaching achieves 50% by and large, i. e . During accounting teaching activity, students spend 50% class hour doing skill training and technology operation. Our main forms and modus of practical teaching of accounting specialty as follows: (1) make use of multimedia technology organizing teaching work; (2) using great model synthesis simulation laboratory at school to practice ; (3)invite accountants to reports and go to companies to practice, let them contact practice works; (4)strengthen auditing simulation laboratory construction, do well auditing practice work; (5)do well case teaching; (6) discuss the importance concepts and accounting theories in classroom; (7) infection of examination subjects. Key words: multimedia technology; synthesis simulation laboratory; case teaching; discuss in classroom. 会计专业是一门理论与实践结合性很强的实用性专业，它要求学生具有较强的动手能力。但是传统 的教学方法存在着很多弊端，教学内容与会计活动相脱节，教学方法陈旧，特别是实验