浅论会计专业教学中的理论与实践结合

目前我国大中专毕业生找工作难重要原因之一是缺乏实践经验,而很多大、中专学生在追求高学历而忽视能力的培养和实践的参与,学校的教育在追求高学历的同时,不能忽略实践环节的教育,特别是会计专业更要重视实践教学环节。文章认为在会计专业教学过程中一定要贯彻理论与实践相结合的教育理念,从会计职业道德入手,在会计基础课到专业课程的教学过程中以实践贯穿,充分利用课上和课余时间让学生对会计实际工作的过程有个理性认识,强调利用假期的社会实践让学生认识会计工作重要性,同时重视会计模拟实习,以让学生对会计工作全过程作全面的了解和接触。

Combining Theory with Practice in Accounting Majors Teaching

At present,being lack of practical experience has become one of the most important reasons of technical secondary and tertiary school students' difficulty to find a job.Many students neglect training of ability and practice while pursuing high academic credentials.School education,while pursuing high academic credentials,shouldn't ignore practical training.In particular,accounting majors should pay more attention to practical training.This paper suggests that the educational concept of "combining theory with practice" should be carried out in the process of teaching accounting majors.Practical training runs through the whole teaching process,making students have a thorough understanding of the whole process of accounting work.Through a series of practical education in school,accounting major graduates are confident to take accounting jobs and become professional accounting workers.