摘要
会计实践教学是高等会计教育的重要组成部分。注重核算内容操练的传统会计实践教学形式已与“能力强、素质高、富有创新精神”的素质教育人才培养目标不相适应,与我国不断发展的社会经济环境对高校会计人才提出的新要求不相适应。本文首先对高校会计实践教学的现状及如何满足上述两个适应展开了讨论,认为高校会计实践教学不能仅仅作为理论联系实际的一个教学环节,还应作为一种教学方法和手段,贯穿于全部教学活动过程中,为培养高素质、强能力、富创造的人才服务。在此基础上,文章重点讨论了实务演示、单元练习、模拟实习、社会调查、案例教学、项目设计、课题研究、校外实习等8种实践教学形式及其运用。最后提供了可供参考的一个实施模式。
Accounting practice teaching is one of most important parts of accounting education in colleges and universities. Teaching form focused on the practices of traditional accounting process can not meet the needs of the target of quality education which requires “strong ability, high character, and rich creation ” and the new demands of qualified personnel during the period of acceleration of change in our social and economical circumstances. First, the paper discusses how to conform to the present condition of the accounting practices teaching in colleges and universities and how to satisfy two needs discussed above, and implies that the accounting practice teaching in colleges and universities is not only a basic phase of teaching,but also should be used as a kind of teaching method or means throughou the all teachings movable process.On this foundation,the paper further handles 8 kinds of teaching methods including： the actual situation show,unit practice,imitate practice, the society investigate, the case teaching, project design, topic research and putside of school practice etc,the society investignte,the case thaching,project design,topic resarch and outside of schoolpractice etc. Finally, the paper provides an implementation mode as reference.
出处
《浙江工商大学学报》
2006年第2期61-65,共5页
Journal of Zhejiang Gongshang University
基金
浙江省新世纪高等教育教学改革项目(YB05042)
关键词
素质教育
会计
实践教学
模式
quality education
accounting
practice teaching
mode
作者简介
许永斌（1962-），男，浙江诸暨人，浙江工商大学财务与会计学院院长，现代会计研究所所长，教授，研究方向：公司控制权理论，公司治理与商业伦理，会计信息化。
