會計專業實踐教學研究

Research on Practice Teaching of Accounting

会计专业具有很强的社会实践性，随着广播电视大学的生源已向年轻化、无实际经验的”三校生”转变，需要将会计实践教学纳入会计专业教学计划并给予有效执行。本文分析了现阶段会计专业实践教学的现状和存在的主要问题，提出加强”双师型”会计的实践教师队伍建设、加强校内会计实践教学资源、校外会计实践教学基地的建设等建议。

Accounting has very strong social practice. The students of TV university already become younger in average age and no practical experience. It requires that we should bring practice teaching into teaching programme of accounting. The current situation of the accounting practice teaching is not good， so this paper suggests that the building of accounting teaching team and the practice teaching based outside the school should be reinforced.