Professional practice on the ability of accounting

Abstract: Accounting is a very practical economic management discipline, requires not only possess a wealth of theoretical knowledge, but also have strong practical skills. By analyzing the current professional accounting students practical ability of the main problems, reform teaching methods and teaching methods, students will develop practical and analytical, practical ability to solve practical problems as the focus of educational reform, targeted to make the training of accounting personnel professional practice approach.

Keywords: vocational schools, the accounting profession, practical ability

With the national colleges and universities to further enrollment, graduates of the accounting profession is facing increasing pressure on employment, but the traditional accounting focuses on accounting education in imparting knowledge, ignoring the practical ability of students, resulting in a lack of excellent students practical skills in the job without interference fit in often, improve accounting students of professional practice the accounting profession in the process of innovation and personnel training an important part, is to improve the overall quality of students and an important means of innovation.

First, the problems
First, the traditional teaching of the concept behind the present accounting courses or in vocational schools teach the theory-based, the lack of practice in the schools do not practice too, not sure. Simply can not achieve the combination of theory and practice, achieving the desired the effectiveness of teaching.

Second, teaching the old, narrow and some materials used in the accounting profession schools, part obsolescence, changes in the accounting system can not keep up and development of school teaching job with the accounting practices seriously out of touch, unable to meet the students' future participation in the accounting needs The existing training materials simulation involves only the most basic accounting, general business accounting, for other industries such as financial accounting business accounting, budget accounting rarely involved or not involved, the simulation of practical arrangements related courses are simply not considered.

Third, lack of teachers present, most school teachers, sources of the accounting profession in a single, only the rich theoretical knowledge and practical experience inadequate or no addition arduous task of teaching the accounting profession, some teachers want to improve their skills it is hard to find time to participate in social practice, has never been able to improve operating skills, inevitably the phenomenon of teachers leaving the practice.

Fourth, the teaching environment is not ideal. Although most schools today with accounting simulation training rooms, but the poor conditions, poorly equipped, can not meet simulation requirements, the configuration of the training materials, such as accounting documents, books, reports, etc., have for many years no update, keep up the reform of national economic policies and the pace of accounting, can not meet the requirements of the simulation, talk about accounting practice teaching.

Fifth, the lack of teaching methods. Many basic skills of accounting practice, do exercises often become a stage quiz training arrangements, do not really practice.-Campus practice teaching, some companies, accounting firms, accounting information in order to prevent lost, adherence to business secrets, internships students are difficult to reach the real practices, which increased the difficulty of accounting practice teaching.

Sixth, the lack of effectiveness of the evaluation system is currently assessing the effect of the accounting methods simulated practice mainly on student attendance and a final internship report shall prevail. As for the students to practice mastery of the content is not for evaluation, the students in order not to be recorded absence from work to simulate the scene make up the numbers, nor to a simulated practice, copied other students copy the results of simulation training and internship report trouble, seriously affect the authenticity of the results of the appraisal.

Second, the accounting students practical ability
First, update traditional teaching concepts. Building for the development of the accounting profession vocational curriculum. To comply with accounting standards change, to adapt to the training requirements of accounting must change their ideas, according to the characteristics of the accounting profession, accounting, real jobs and teaching the skills needed to adjust the law teaching plans and reasonable set of theoretical courses and practical courses, theoretical courses and practical courses to adjust the ratio.

Second, adjust the teaching content of accounting textbooks should be comprehensive and objective, students flexibility to changing economic reality of the business capabilities. Combined with the accounting practices in the development of new economic business trends, to open a number of elective courses and seminars , broaden their horizons, to enable students to grasp the new accounting system and policy changes in the internship is not appropriate to add some reasonable and lawful, reasonable legal and other unconventional business dealt with in order to compensate for the lack of classroom learning content.

Third, the reform of teaching methods using different teaching methods, such as "physical approach", some of the documents for copying, distribution to the students, for students to see and feel, increased perceptions of students. You can also use modern multimedia teaching tools to integrate the reality of business documents and business processes to demonstrate to the students as much as possible and do everything possible to stimulate students' interest and enthusiasm for learning and change "to me" to "I want to learn."
Fourth, to strengthen the ranks of teachers, teachers of the impact on their ability to practice practical ability of students, so should focus on developing a "dual-qualified" teachers, "Double" teachers should have a higher theoretical level and the cultural and professional a broad range of professional knowledge, skilled professional practice skills, certain production and operation organizations and scientific and technological capacity to promote both the quality and capacity to ensure quality of education in vocational education. arranged to create the conditions to the corporate accounting teachers to "recharge" keep abreast of the latest trends in the accounting business requirements, proficiency in accounting practices in various stages of operation and special transactions being processed, to answer students' internship skilled operational problems encountered in the process. qualified teachers can set up base for practice by establish teacher practice base, allowing teachers to participate in social practice. Links to free download http://www.hi138.com
Fifth, improve the practice of teaching and learning environment, improve simulation training rooms, equipped with a complete set of training materials, including accounting documents, books, reports, etc. to be real and effective, and to establish a computerized accounting training rooms, equipped with a commonly used financial software computer simulation training to meet the needs of teaching and practice.

Sixth, improve the examination system. Take a combination of various forms of assessment, to test and promote education, to test and promote learning, simulations of professional practice in accounting vouchers, books, reports, training reports were evaluated points, the professional courses in accounting practice simulation results verify the occurrence of business evaluation points, the last defense for simulation practice, practice by the trainee instructor from the data out of several issues for students to ask questions, check the information content of each student and the internship process master degree.

Seventh, strengthen school-enterprise cooperation in the establishment and consolidation of school-enterprise collaboration, school-enterprise Liaison Office of the experimental base for teaching, their respective advantages and achieve mutual benefit and use of accounting professional job training for highly skilled personnel in the process of interaction with business looking for cooperative projects and research projects for the continuous improvement of curriculum, teaching methods, teaching the value of content sources. to have experience in business operations and management personnel go to school teaching, to expand teaching space, abundant teaching resources.

III Summary
In summary, modern accounting practice teaching ability students throughout the whole process of teaching is important work, accounting students through a lot of practice and training in order to truly improve their practical ability and the ability to adapt to society, society needs to become highly skilled accounting personnel, the transition to the zero graduation and employment goals as soon as possible.

References:
1, Luo Cheng. For College Students to strengthen the comprehensive ability of accounting practice and thinking [J]. Shanxi College of Finance, Taxation, 2006 (3).

2, Gan Yali. Accounting practice teaching mission and strategy [J]. Friends of Accounting, 2009 (1) Links to free download http://www.hi138.com