高职会计专业校内外实训基地建设研究

发布时间：2019-02-28 14:32

【摘要】：高职教育不同于其他教育,它是专才的教育,特别注重学生的实践技能。这就决定了高职会计教学在理论教学的基础上,更要加强实践性教学。高职院校会计专业的实践性教学分两个层次,即一校内实训基地的实习,二校外实训基地的实习。然而当前我国由于各种原因,高职会计专业的校内及校外实训基地建设均出现问题,不满足学生实习实训的要求,因此,探索切实可行的高职校内外实训基地建设路径已十分迫切。文章通过对实践教学理论、情境学习理论、市场细分及市场定位、供求理论、和SWOT分析法的描述,突出高职会计专业校内外实训基地建设的重要性。在明确高职会计专业校内外实训基地作用的前提下,揭示了目前基地建设的现状,进一步分别对校内及校外实训基地存在问题的原因进行详细的分析。通过分析发现校内基地建设受经费、教师实践能力影响而构建不合理,校外基地由于会计工作的特殊性及校企合作的难度而流于形式。鉴于此,以陕西工业职业技术学院为例提出了以企业化模式为主的高职会计专业校内实训基地建设方案,和以代理记账公司为主的高职会计专业校外实训基地建设方案。最后为保证方案的顺利实施,首先,高职院校在校企密切合作的前提下,建立一支理论扎实、实践能力过硬的专兼职教师队伍,并规范校内外实训基地的管理。其次,政府要出台相应的法规制度,促进和规范实训基地建设,综合利用经济手段支持实训基地建设。企业也要树立正确的合作意识,积极参与学校师资队伍建设。
[Abstract]:The higher vocational education is different from other education, it is a special education, especially the students' practical skills. This determines that the higher vocational accounting teaching is based on the theory teaching, and should also strengthen the practical teaching. The practical teaching of the accounting profession in higher vocational colleges is divided into two levels, namely, the practice of a practical training base, and the practice of two out-of-school practical training base. However, because of the various reasons, the construction of the practical training base of the higher vocational accounting profession has problems, and does not meet the requirements of the practical training of the students. Therefore, it is very urgent to explore the practical and practical construction path of the practical and external practical training bases. Through the description of practical teaching theory, situation learning theory, market segment and market positioning, supply and demand theory, and SWOT analysis method, the article highlights the importance of the construction of the training base inside and outside the school of the higher vocational accounting. This paper, on the premise of clear the role of the internal and external training base of the professional accounting profession, reveals the present situation of the construction of the base, and further points out the reasons for the problems existing in the school and out-of-school practical training base, respectively. Through the analysis, it is found that the construction of the campus base is not reasonable, the influence of the teachers' practical ability is not reasonable, and the off-campus base is in the shape of the particularity of the accounting work and the difficulty of the cooperation between the school and the enterprise. In view of this, taking Shaanxi Industrial Vocational and Technical College as an example, this paper puts forward the construction scheme of the practical training base of the high-vocational accounting profession, which is based on the enterprise-oriented mode, and the construction party of the off-campus practical training base of the professional accounting profession with the agent accounting company as the main. In the end, in order to ensure the smooth implementation of the scheme, in the first place, the higher vocational colleges, on the premise of close cooperation with the school and enterprise, set up a full-time and part-time teaching staff with solid theoretical and practical ability, and to standardize the management of the training base inside and outside the school. Secondly, the government should adopt corresponding regulation system, promote and standardize the construction of practical training base, and support the construction of practical training base by comprehensive utilization of economic means Let's set up the right cooperation consciousness and actively participate in the construction of the school teachers.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F230-4;G718.5

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