会计本科专业实习的困惑与出路

随着大众化教育带来的学生规模的急剧扩大，专业实习的实践资源相对紧缺，目前本科院校存在以下问题：专业实习比较随意，且与其他实践之间缺乏连续性，学生也缺乏对专业实习的清晰认识。造成这些困惑的原因：学校对经管实验室或财会实训基地的硬件投入不足。专业实训资源缺乏有效的整合。相关企业动力不足。其出路是：树立全过程的专业实践教学观，建设本科院校自己的专业实训基地，设立校内经营性实训场所，积极建立校外实训基地。

Practice Puzzles and Way Out of Accounting Undergraduate

With the popularization of education it brings a dramatic expansion of the students scale,but professional practice relatively scarce resources,the university has the following problem:professional practice exists more random,and lack of continuity between it and other practices,students are lack of the understanding of professional practice.The cause of these reasons:inadequacy of School management laboratory or accounting training base,lack of effective integration of training resources,lack of power by related enterprises.The way out is:set up the whole process of professional practice,construct their professional training base of colleges,establish of school business training companies,actively establish off-campus training base.