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高职会计专业实训体系构想
引用本文:夏惠.高职会计专业实训体系构想[J].湖南广播电视大学学报,2007(2):29-31.
作者姓名:夏惠
作者单位:湖南广播电视大学商学院,湖南长沙,410004
摘    要:会计实训是会计专业教学的重要环节,本文提出“内外结合、三层双轨三能力”的会计实训体系构想,即校内实验室与校外实训基地的建设相结合,技能培养分为基础技能、专业技能、综合技能三个阶段和手工会计、电算化会计两个系列,着重培养高职会计专业学生做账、查账和用账的能力。

关 键 词:高职  会计专业  实训体系
文章编号:1009-5152(2007)02-0029-03

Research on Practical Architecture of Accounting Teaching Based on Three Levels, Two Tracks and Three Capabilities
Xia Hui.Research on Practical Architecture of Accounting Teaching Based on Three Levels, Two Tracks and Three Capabilities[J].Joournal of Hunan Radio and Televistion University,2007(2):29-31.
Authors:Xia Hui
Abstract:The practical teaching is the important part of accounting major of higher vocational college.This paper proposes a practical architecture of accounting teaching based on three levels,two tracks and three capabilities.The practical architecture includes combination of the laboratory inside college and practical base outside college,three levels of base,intermediate and advanced,two tracks of hand accounting and computer accounting,and three capabilities of bookkeeping,account checking and account analyzing.
Keywords:higher vocational colleges  accounting major  practical teaching architecture
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