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职业院校的实习工厂作为其办学的重要部分,其职责主要是保障教学实习的顺利开展,对于教学质量的提升意义重大。实习工厂由于其特殊性,同时开展教学以及经营活动,因此其支出和成本的费用核算交织在一起。本文主要阐述了职业院校实习工厂的现状,指出了其在财务管理方面出现的问题,并提出了具体的改善措施,以期促进职业院校实习工厂财务管理的正规化。
As an important part of their running a school, the internship factory in vocational colleges is mainly responsible for ensuring the smooth development of teaching internship, which is of great significance to the improvement of teaching quality. Internship factories because of its special nature, while carrying out teaching and business activities, so the expenses and costs of accounting intertwined. This article mainly expounds the status quo of internship factories in vocational colleges, points out its problems in financial management and puts forward specific measures for improvement so as to promote the formalization of the financial management of internship factories in vocational colleges.