【摘要】：高職教育不同于其他教育,它是專才的教育,特別注重學(xué)生的實(shí)踐技能。這就決定了高職會(huì)計(jì)教學(xué)在理論教學(xué)的基礎(chǔ)上,更要加強(qiáng)實(shí)踐性教學(xué)。高職院校會(huì)計(jì)專業(yè)的實(shí)踐性教學(xué)分兩個(gè)層次,即一校內(nèi)實(shí)訓(xùn)基地的實(shí)習(xí),二校外實(shí)訓(xùn)基地的實(shí)習(xí)。然而當(dāng)前我國(guó)由于各種原因,高職會(huì)計(jì)專業(yè)的校內(nèi)及校外實(shí)訓(xùn)基地建設(shè)均出現(xiàn)問題,不滿足學(xué)生實(shí)習(xí)實(shí)訓(xùn)的要求,因此,探索切實(shí)可行的高職校內(nèi)外實(shí)訓(xùn)基地建設(shè)路徑已十分迫切。 文章通過對(duì)實(shí)踐教學(xué)理論、情境學(xué)習(xí)理論、市場(chǎng)細(xì)分及市場(chǎng)定位、供求理論、和SWOT分析法的描述,突出高職會(huì)計(jì)專業(yè)校內(nèi)外實(shí)訓(xùn)基地建設(shè)的重要性。在明確高職會(huì)計(jì)專業(yè)校內(nèi)外實(shí)訓(xùn)基地作用的前提下,揭示了目前基地建設(shè)的現(xiàn)狀,進(jìn)一步分別對(duì)校內(nèi)及校外實(shí)訓(xùn)基地存在問題的原因進(jìn)行詳細(xì)的分析。通過分析發(fā)現(xiàn)校內(nèi)基地建設(shè)受經(jīng)費(fèi)、教師實(shí)踐能力影響而構(gòu)建不合理,校外基地由于會(huì)計(jì)工作的特殊性及校企合作的難度而流于形式。鑒于此,以陜西工業(yè)職業(yè)技術(shù)學(xué)院為例提出了以企業(yè)化模式為主的高職會(huì)計(jì)專業(yè)校內(nèi)實(shí)訓(xùn)基地建設(shè)方案,和以代理記賬公司為主的高職會(huì)計(jì)專業(yè)校外實(shí)訓(xùn)基地建設(shè)方案。最后為保證方案的順利實(shí)施,首先,高職院校在校企密切合作的前提下,建立一支理論扎實(shí)、實(shí)踐能力過硬的專兼職教師隊(duì)伍,并規(guī)范校內(nèi)外實(shí)訓(xùn)基地的管理。其次,政府要出臺(tái)相應(yīng)的法規(guī)制度,促進(jìn)和規(guī)范實(shí)訓(xùn)基地建設(shè),綜合利用經(jīng)濟(jì)手段支持實(shí)訓(xùn)基地建設(shè)。企業(yè)也要樹立正確的合作意識(shí),積極參與學(xué)校師資隊(duì)伍建設(shè)。
[Abstract]:The higher vocational education is different from other education, it is a special education, especially the students' practical skills. This determines that the higher vocational accounting teaching is based on the theory teaching, and should also strengthen the practical teaching. The practical teaching of the accounting profession in higher vocational colleges is divided into two levels, namely, the practice of a practical training base, and the practice of two out-of-school practical training base. However, because of the various reasons, the construction of the practical training base of the higher vocational accounting profession has problems, and does not meet the requirements of the practical training of the students. Therefore, it is very urgent to explore the practical and practical construction path of the practical and external practical training bases. Through the description of practical teaching theory, situation learning theory, market segment and market positioning, supply and demand theory, and SWOT analysis method, the article highlights the importance of the construction of the training base inside and outside the school of the higher vocational accounting. This paper, on the premise of clear the role of the internal and external training base of the professional accounting profession, reveals the present situation of the construction of the base, and further points out the reasons for the problems existing in the school and out-of-school practical training base, respectively. Through the analysis, it is found that the construction of the campus base is not reasonable, the influence of the teachers' practical ability is not reasonable, and the off-campus base is in the shape of the particularity of the accounting work and the difficulty of the cooperation between the school and the enterprise. In view of this, taking Shaanxi Industrial Vocational and Technical College as an example, this paper puts forward the construction scheme of the practical training base of the high-vocational accounting profession, which is based on the enterprise-oriented mode, and the construction party of the off-campus practical training base of the professional accounting profession with the agent accounting company as the main. In the end, in order to ensure the smooth implementation of the scheme, in the first place, the higher vocational colleges, on the premise of close cooperation with the school and enterprise, set up a full-time and part-time teaching staff with solid theoretical and practical ability, and to standardize the management of the training base inside and outside the school. Secondly, the government should adopt corresponding regulation system, promote and standardize the construction of practical training base, and support the construction of practical training base by comprehensive utilization of economic means Let's set up the right cooperation consciousness and actively participate in the construction of the school teachers.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F230-4;G718.5

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