高等教育实践教育体构架初探 ─ 兼论远程教育大学会计专业实践教育的架构

Probe into the Practical System of Higher Education ─ the Accounting Practical Frames of Distance Teaching University

本文根据国际高等教育的发展趋势，介绍了国外大学关于实践教育的理念和主要措施，并进一歩结合大学会计教育的目标分析了当前会计专业学生的能力和知识构成，从而探讨开展会计专业实践教学的形式。其中，本文特别针对开放大学会计专业的学生特性进行了有针对性的分析。本文认为，实践教育是高等教育发展的必然，会计专业实践教学的加强是人才培养目标的必然要求，也是开放大学会计专业教育质量保证体系的关键。实践教育体系的架构包含多方面的内容，在当今时代，更应注重网络仿真实验室的建立。

According to the international trend of higher education， the author introduces the foreign theories and steps on practical education and analyses the structure of the student’s abilities and knowledge and accompanied teaching method in view of the objectives of accounting education. Practical education is an inevitable trend of higher education and it is inexorable to strength the accounting practical education for the aim of accounting education， and it is also the key to assure the quality of the accounting education of distance university. There are lots of projects in the higher practical education systems， but virtual experiment should be put more emphasis on.