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现代学徒制是培养优秀会计人才的有效途径,它将传统的学徒培训与现代学校教育有机结合在一起,为会计人才培养模式提出了新的方向与途径。我国的现代学徒制下,主要呈现出以下特点:学校是整个制度的制定者与主导者,与学校合作的企业是主要角色、教师是指导与学习的两重角色。我国的会计专业在实施现代学徒制时,有一些限制性的因素,需要深入教学实践,采取多种尝试,从多方面积极开展会计仿真教学实践。
Modern apprenticeship is an effective way to cultivate outstanding accounting talents. It combines the traditional apprenticeship training with modern school education, and puts forward a new direction and approach for accounting personnel training mode. The modern apprenticeship system in our country mainly shows the following characteristics: the school is the maker and leader of the whole system, the enterprise cooperating with the school is the main one, and the teacher is the dual role of guidance and learning. In the implementation of modern apprenticeship system, there are some restrictive factors in the accounting profession in our country, which require in-depth teaching practice and various attempts to actively carry out accounting simulation teaching practice in many aspects.