Accounting Practice in Higher Vocational Education System

[Paper Keywords] Accounting Practice teaching System Model
[Abstract] practice teaching talents training target is to achieve the most important one of the main teaching is to improve vocational skills of students an important way. Combination of the Yellow River Conservancy Technical Institute building national demonstration vocational success, this paper presents "a objectives, two levels, three security, unity and four of five areas, "the accounting profession practical teaching system model.


Accounting Practice teaching in Higher Education plays a very important position, it is to achieve training objectives of accounting professionals in the most important one of the main teaching is the starting point for students to vocational skills training, employment of students by the book to the interface, students develop good accounting professional ethics, rigor, and an important platform for improving professional quality. It is a direct relationship between the success of Education in the accounting profession can really do produce good results and unique key. combination of the Yellow River Conservancy Technical Institute (hereinafter referred to as "I'm Home") bid for the national demonstration vocational colleges and construction of successful experience, this paper Accounting practice teaching System of Higher Vocational studies carried out.

Professional Practical Teaching is a practical teaching vocational colleges in the composition of the various elements of an organic interrelated whole, it can fully reflect the characteristics of application type talents. I believe that the practice of Vocational Education system in the accounting profession construction can be summarized as five parts: that is, a goal, two levels, three protection, four and five uniform links.


First, a target

<<CPC Central Committee and State Council on Deepening Educational Reform and Promoting Quality Education's decision>> clearly states: "Higher Vocational Education is an important part of Higher Education, we should vigorously develop Vocational Education and training group with the necessary theoretical knowledge and strong practical ability, production, construction, management and service lines and expertise needed in rural areas. "This is the goal of Higher Professional Training correct positioning of the basis on which vocational training model in building the starting point and fundamental point.

As social and economic management can have a real role in the development of the accounting profession, social requirements of its personnel is a basic standard double accounting manual and computerized operational capacity, with accounting and computerized accounting professional qualification certificates. On this basis, , the higher the accounting practice teaching the main objective is to train the moral, intellectual and physical development, with the accounting professional theoretical knowledge and practical operation, application capabilities and innovative spirit, able to adapt to social production, construction, management and service needs of front line applied expertise.

Second, two levels

(A) training in schools
Accounting practice as an important part of teaching students in the school training room real-time arrangement, under the leadership of the instructor training through the simulation of internal accounting, such as fill in and inspect the original documents, the preparation, review and delivery of accounting documents, record books, preparation of reports, to achieve human-machine parallel, the financial analysis and the students made the basis of accounting and auditing among students to achieve a number of practical content that can effectively reduce the accounting classroom theory and practical work in distance teaching, training students learned knowledge of accounting theory and the comprehensive application of ability, analytical ability and practical ability to operate and improve the corresponding professional skills, the successful completion of school practice for the future, go to work as soon as possible to lay the basis for adaptation.

(B) of the school practice
According to practice teaching program, students can be arranged to the school in the sixth semester to practice, practice base through participation in various off-campus internship positions accounting profession, accounting, graduate internship, accounting system design, corporate accounting positions the main business process design and Research, and other Practice, to understand the economic activities of enterprises, the real master of accounting services, skilled use of a variety of accounting, analysis methods, integration of theory and practice of mutual exchange and completion of the mission's activities during the process of both natural and harmonious integration together. Meanwhile, in the process can stimulate active learning, independent thinking and innovation.


Third, the three protection

To ensure that the accounting practice teaching system of high efficiency, according to rules and characteristics of practice teaching, we must strengthen the construction of three aspects:
(A) Training teachers
Teachers are teaching the perpetrators of the most important, the level of teachers, teaching quality is the fundamental guarantee. The determination of practical teaching skills, planning arrangements, the outline of the development, preparation of teaching materials or select, the organization of teaching process and so can not be separated teachers. According to the characteristics of Vocational Education, to take the "going out, please come in" training mode training teachers, building a constantly to full-time-based, and part, with the early, middle and senior staff structure of the rational faculty "Double" accounting practice teaching faculty is particularly important.

(B) of the teaching material
Training materials accounting practice teaching the material guarantees that it is carrying the main content of practice teaching, but also an important basis for practical teaching purposes. The selection of training materials should be vocational, advanced and practical first place, according to The overall objective of practice ability, covering the core skills of the professional elements to achieve different levels, integrity and effectiveness of the harmony, to meet the teaching needs of accounting practices.

(C) the conditions of practice teaching
The specific conditions of practice teaching is teaching in practice during the operation to improve the quality of teaching as the core goal to cultivate high-quality personnel to practice all aspects of the teaching process, the activities of various departments and functions of the rational organization to form a task , responsibilities, authority clear, the mutual coordination and mutual promotion of the organic whole. It is to determine the quality of teaching is good or bad practice, an important material basis for strengthening the construction of practical teaching conditions, should be professional, integrity, openness, and services advanced improve the level of construction and other aspects, practical teaching to achieve maximum benefit.

Four, four uniform

(A) the unity of theory and practice
Accounting theory and practice teaching professional development and organization, are from the professional training requirements, job ability, professional quality and student capacity for sustainable development in mind. Therefore, on the one hand, the accounting practice teaching and teaching the theory must be combined with each other and infiltration, Teaching practice throughout the training process, to avoid in the teaching process, in isolation, formally set up practice teaching or teaching only one-sided emphasis on the tendency of accounting theory; other hand, the theory and practice teaching must be integrated in the accounting professionals training objectives, the basic theory of teaching to "must, enough", practice teaching to "must, practical."
(B) the unity of skills development and quality Education
Accounting practice in the teaching process is essentially imparting professional knowledge, practical ability to enhance the training at the same time, capacity and quality of the training will be combined with integration of teaching and educating people. Accountancy practice teaching should reflect the actual needs of enterprises, to develop their skills to meet the basic premise of accounting practice focused processing, accounting software applications, auditing, financial analysis and other core skills. Meanwhile, in teaching students in interaction with others should also strengthen the team to assist the accounting professional quality and professional ethics and other aspects of training and exercise.

(C) the unity of the hardware and software
Accounting Practice Teaching System, will inevitably involve both hardware and software, a unified, practical teaching system requires not only material support of hardware and software need to enrich. Relatively simple hardware construction, the building should meet the objective needs of under the premise focused character; software construction is difficult and important, its core is the cultural connotation construction system. For example, our hospital during the training of hardware construction, focus on strengthening the corporate accounting positions set by the accounting workflow organization of teaching, teaching quality of accounting practice, the combination of monitoring and teaching process, school-enterprise cooperation in the construction of advanced cultural connotation. imagine that only good-looking content of the teaching of advanced hardware without the "software" can only be embroidered pillow - does not show used. Links to Research Papers Download http://www.hi138.com (d) the unity of curricular and extra-curricular
Curricular and extra-curricular training and practice teaching in accounting practices of two important components of curricular practical training is the subject of teaching, extra-curricular practices is an important component. Making curricular and various accounting training must also be fully use of extra time, increase the weight of extra practice. If, through the establishment of accounting interest group, organized competitions and other models of accounting, and actively expand the personal development of students so that they unconsciously learn to analyze, to deal with problems.


Five, five links

Accounting Practice Teaching System Integration of professional activities should be based on the accounting practice of teaching content, progressive approach, from easy to difficult, with the main line of vocational skills training to the accounting system (or GAAP) and accounting norms as the standard, focused and core skills, reflecting the "five steps." that the classroom training, basic skills training, professional skills training, professional integrated training, internship and graduation design aspects of the content system 5.

(A) Classroom Training
Classroom training is in progress while Bian Jiangbian theoretical study of training on the spot guidance to the training, the setting is in accordance with the "must, enough, practical" and highlight the principles of professional ability training of students, the focus on the basic application ability of accounting , financial software applications, application capabilities and capacity of financial analysis and other courses, there are plans to set up Excel in the application of accounting, basic accounting, financial accounting, business accounting, auditing, financial software applications, financial management, classroom training courses. through classroom simulation learning, consolidation of knowledge and specific skills training.

(B) Basic skills training
Basic skills of students in the accounting profession must master basic skills, a professional common skills, including basic accounting, computerized accounting, auditing, enterprises, accounts processing, report preparation and other basic skills training, strengthening accounting students to the basic applications skilled and master.

(C) the professional skills training
Expertise in accounting practitioners in the accounting work should have the skills, mainly refers to the students through the professional knowledge and have mastered the basic skills to solve practical problems. It is the student employment jobs are based on professional design skills, are professional directional skills. For example, the teaching arrangements in the simulation of business accounting, tax returns, audit, financial software, expertise, ranging from 1-3 weeks of training, from a practical application of simulated training to the transition.

(D) Specialty Training
Specialty training was to enhance the comprehensive ability of students and quality and professional ability to follow the development of several courses will be integrated with knowledge of the training carried out, it belongs to the professional development of skills training, aims to train students in the integrated use of a variety of professional knowledge. For example, financial accounting, cost accounting knowledge as one of the corporate accounting training, set as one computerized accounting practices, and training and other human-machine parallel, through a set of accounting methods, students positions in the accounting profession in the actual accounting treatment, operation and innovation, so that students in a simulated environment or real professional development of vocational skills and quality of comprehensive application.

(E) design of internships and graduation
Working practice is the effective extension of school Education, best embodies the "Combination", "practical teaching process, open and professional" and other characteristics of education is to develop a "good professional ethics, scientific innovation and skilled professional skills" The best way to talent. Students graduate design tasks with outside internships, providing real opportunities to exercise skills in context, to achieve skills to use the "Zero." in the actual work environment, so that students learn not only the theoretical knowledge is tested, and solve problems in practical work (such as completion of graduate design tasks, etc.), can help students work on the overall environment of accounting and the work process has a more profound understanding of, and make them familiar with the work environment, Early integration into the enterprise.

In short, building a sound, effective accounting practice teaching system is a complex system engineering. It will improve students complete the sense of innovation, comprehensive ability and professionalism to help accounting professionals to achieve training objectives, and continue to promote the vigorous development of education in the accounting profession.


[References]
[1] Vocational Education Law of the PRC [S] .1996.

[2] CPC Central Committee and State Council on Deepening Educational Reform and Promoting Quality Education's decision [S] .1999.

[3] Hongshan Qu. Enhance the quality of internal control and management of teaching practice and exploration [J]. China's vocational and technical education, 2007, (25).

[4] Zheng Chunlong. Ability to innovative practice as the goal of Practical Teaching System and the implementation of [J]. China's Higher Education Research, 2007, (4).

[5] red stone. Information from the Perspective of Accounting Research and practice of teaching system [J]. China, Information management, 2008, (14). Links http://www.hi138.com Research Papers Download