关于高职会计专业实训模式创新的探讨

实训对于高职会计专业在校学生职业能力的培养意义深远。目前高职院校会计专业的实训模式可归纳为"专项技能实训——综合(分岗或不分岗)模拟实训——顶岗实战实训"。这样的模式从简到繁、由易到难,似乎很合乎人才培养的规律性要求,但在实际操作中存在很多问题,对培养学生职业能力作用有限。这种模式在实施中存在的主要问题具体表现为:实训内容缺乏系统性和规范性,带有明显的理论教学的印迹,实训过程控制不力以及重视不够、投入不够等。探索建立"融入理论教学的专项技能实训——分岗、轮岗的综合仿真实训——实务专家参与的实账实训——跨专业的综合仿真实训——老师参与的顶岗实战实训"新模式,并进行系统性和规范性的实训内容的设计,改变实训指导老师的定式思维,将校内实训提到实战高度,做好实训过程的控制,重视并加大投入,可以促进高职会计专业实训目标的达成。

Research on Innovation of Accounting Training Mode in Higher Vocational Colleges

The professional training is significantly important to the accounting majors in vocational colleges for developing the professional capability. At present, accounting professional training modes in higher vocational colleges can be classified as “training for specific technique —— comprehensive simulation training —— internship”. Ranging from easy to hard, the mode seems to agree with regularity. However, it has a lot of problems in practice and is likely to have limited effect on developing the students＇ professional abilities. The problems mainly show in the following aspects： the training contents lack for systematization and normality with obvious theory teaching imprinting; control on training process is ineffective; there is no enough attention and investment given to the training. The paper tries to set up a new training model as “specific technique training involving theory teaching——comprehensive simulation training involving different posts and shifts——applied account training with accounting experts participating—— trans—— disciplinary comprehensive simulation training ——internship with teachers guiding”. Afterwards, the paper makes design on the systematization and normality of training contents. To realize the objectives of the accounting training, the paper gives some suggestions on the new model——the training teachers＇ directional thinking must be changed; the campus training needs to be operated like the real practice; controls on the training process should be well applied and more attention and investment need to be given.