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会计电算化专业的前身是财务会计专业,其办学历史最为悠久且有较完整的课程体系,为培养中初级财务工作专门人才发挥了积极的作用。但它在提倡“以能力为本位”的职教思想的今天,也暴露出实践性教学严重缺失的问题。现有财会专业教学计划对实践教学的规定很笼统,实践教学内容、时间、组织方式方法较模糊,更没有系统的实施方案,实践性教学的比例不到30%,远没有达到专业课程理论与实践1∶1的标准,致使在教学中实践环节的落实随意性大,可落实可不落实,落实多少以及质量好坏缺乏监控。这些问题,已严重影响了会计电算化专业培养目标的实现。在能力为本位的教学思想指导下,中职会计电算化专业应培养德技并重的中等专业管理人才。要实现这一培养目标不仅要依靠理论教学,还要依靠实践教学,更要依靠理论与实践的有机结合。因此,实践性教学的改革势在必行。以下是本人的拙见。
The predecessor of accounting computerization major is the accounting major, which has the oldest school history and a more complete curriculum system, which plays an active role in cultivating junior financial professionals. However, it also exposed the serious lack of practical teaching today when it advocates the idea of “ability-based” vocational education. The existing accounting specialty teaching plan has a very general requirement on practice teaching. The actual teaching content, time and organization method are rather vague and have no systematic implementation plan. The proportion of practical teaching is less than 30%, which far falls short of professional curriculum theory and Practice 1: 1 standard, resulting in the teaching of practical aspects of the implementation of arbitrary large, can be implemented can be implemented, how much to implement and lack of quality monitoring. These problems have seriously affected the realization of the goal of accounting computerization training. Under the guidance of competency-based teaching philosophy, secondary professional accounting professionals should cultivate middle-level professional managers with equal emphasis on German skills. To achieve this goal of training not only rely on the theory of teaching, but also rely on the practice of teaching, but also rely on the organic combination of theory and practice. Therefore, the reform of practical teaching is imperative. The following is my humble opinion.