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Higher Vocational Education System of accounting practice to explore new ideas
Higher Vocational Education System of accounting practice to explore new ideas
Abstract: Based on the vocational status of teaching in colleges accounting practices, combined with the task of accounting teaching vocational colleges, through a comprehensive in-depth analysis, from the systematic study of theory, the reform of the existing accounting practice teaching model, from the case of teaching, school single simulation and comprehensive simulation experiments, to the off-campus internships, practice-based construction and the second class of practical activities and many other aspects of the students in practice, innovation in the form, content, methods and models to explore and build a relatively complete set of practice teaching the new system, with a view to speed up China’s accounting education reform process in higher vocational colleges.
Keywords: Higher; accounting practice teaching; teaching methods
The importance of an accounting practice teaching
1.1 Accounting own characteristics
Accounting is a set of theoretical and technical in one application-oriented subjects, not only a complete theoretical system, and has a set of standard operating procedures and methods of professional, computing and actionable. Thus, in the accounting curriculum, on the one hand to impart to students the basic theory, basic knowledge; the other hand also to enable students to master the skills of accounting, to develop their ability to perfect the actual operation, as well as to determine and analyze problems and solve problems. Only the combination of the two students with their studies after graduation in order to independently complete the accounting.
1.2 of the socialist market economic system, continuous improvement
Along with China’s socialist market economic system, continuous improvement, all kinds of foreign entities, Inc., and mixed-ownership enterprises in large numbers, the traditional accounting teaching presents a challenge, how to cultivate the b
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