基于“社会责任”理念的会计学专业实践教学整体框架构建与组织实施

对于会计学专业而言,实践教学是学生运用知识,提高解决实际问题的能力,培养专业判断的必要环节;也是培养学生适应就业市场需要,达到用人单位用人标准的必经途径。而"社会责任"理念决定实践教学安排必须改革,以构建一个层次分明,目标明确的专业实践教学框架并保障其合理实施。本文分析了会计学专业实践教学的现状,基于"社会责任"理念,构建会计学专业实践教学的整体框架,并以会计学四项基本实习为例说明实践教学的组织实施要领。

Building of Overall Framework and Implementation of Accounting Professional Practice Teaching Based on"Social Responsibility"Concept

For accounting professional,practice teaching is the necessary step to improve the ability of students to solve practical problems and professional judgments,as well as a necessary means to make the students meet the employment needs of the market,and reach the employing standard of employing units.The concept ofsocial responsibilityasks practice teaching arrangements be reformed in order to build a structured,well-targeted professional practice teaching framework and to protect its reasonable implementatio...