The Research on Practical Accounting Teaching in Higher Vocational College Students

Through the exploration and practice, higher vocational education has entered thedevelopment phase of connotation construction. Under the demonstration and guidance ofnational and provincial model colleges, it became clearer of school orientation and the ideasof educational reform. At the same time, the quality of teaching increasingly improved.However, the higher vocational talents could hardly fit themselves to the needs of social andeconomic development, meanwhile, they lacked certain employment competence in jobmarket, and the specialization of teachers’ practices had some restriction. In order to adapt tothe construction and the development of urbanization and economic regionalization,computerized accounting specialty of higher vocational education faced developingopportunity and challenge, which located itself for cultivating the students who served on theforefront. Studies on practice teaching of accounting in higher vocational education are aimedat changing ideas and methods of practical teaching, carrying out teaching reform through theinvestigation of the questions in it. It still intends to intensify the personnel training of skillfultalents and push the achieving of teaching goals in accounting major of higher vocationaleducation through optimizing and perfecting courses practices and teaching.The research on practice teaching of accounting in higher vocational education bases onthe practice teaching studies of students in computerized accounting specialty in BaojiVocational Technology College, the studies of specialty teachers in the majors of economicand management and some micro and small and medium-sized enterprises. It analyzes currentsituation of accounting major in higher vocational college and finds the groups of some smalland medium-sized enterprises which were suitable for the students of computerizedaccounting specialty. Meanwhile, it learns from the successful experience of domestic andforeign occupation education, summarizes accounting practical teaching in higher vocationaleducation, and optimizes and perfects teaching design of it to ensure the development of it. Atthis point, the thesis focuses on the exploration, design, optimization and perfection ofpractical accounting teaching in higher vocational colleges. It still concentrates on cultivatingcomprehensive professional ability of students and fitting in with the needs of regionaleconomy development. Firstly, this thesis makes surveys of accounting graduates of Baoji Vocational Technology College, their employers, enrolled students and full-time teachers, andanalyzes the current situation and existing problems of practical teaching. Secondly, in viewof the cultivating the accounting ability of the students, it learns from the successfulexperience of domestic and foreign occupation education and combines status quo of Chineseeducation. At last, It focuses on nurturing students who posses greater competition in marketand accommodate to the development of economic society.The thesis consists of six chapters. The first chapter firstly introduces the implementationbackground of accounting practice teaching in higher vocational education, then summarizesthe purpose and significance of the topic, finally, combs the domestic and overseas vocationaleducation. In this way, this chapter determines the research ideas and methods of the paper,and explores the accounting practical teaching combing theory with practice which is basedon action orientation. The second chapter analyzes the status quo of practical accountingteaching in higher vocational schools which bases on the questionnaire of the freshmen,sophomores and juniors in the major of computerized accounting in Baoji VocationalTechnology College and also is on account of the graduates, their employers and in-serviceteachers of economic management. The third chapter finds reasons for the status quo afteranalysis. Compared with foreign career education and accounting practical teaching, thefourth chapter learns successful experiences from them. In the light of the investigation andanalysis the fifth chapter puts forward some guiding thoughts, curriculum system andteaching methods for optimizing accounting practice teaching in higher vocational education,and makes a design for teaching. This chapter also proposed action-oriented teachingphilosophy which is based on class teaching. It develops practice teaching combining theoryand practice taking class work as a supplement and carries out periodic and projecting trainingtaking case teaching as demonstration. At last, the chapter implements professional led whichmakes a promotion through simulated experiment teaching and carries out career trainingcompromising social practicing teaching, and brings practice teaching thought into forcewhich is based on professional experience. In order to make sure the successfulimplementation of accounting practice teaching the sixth chapter puts forward to strengthenvocational consciousness education, and enhances posts docking of accounting practiceteaching,and construct a teachers group who are “double qualified” to make up for thelacking of accounting teaching practice. The chapter still suggests some measures forincreasing practice teaching construction, evaluating practice teaching effect, optimizingexamination system of accounting teaching in higher vocational education to guarantee validimplementation of accounting practice teaching.