普通本科院校会计学专业校内实训改革研究

随着对会计学专业人才需求的不断上升，本科院校会计学专业招生规模越来越大，在专业人才培养方面存在的问题也逐渐凸现出来。从对目前校内实训课时安排、实训内容和方式的分析情况来看，主要问题在于偏重于手工实训、岗位设置不合理、实训内容单一以及与理论教学联系脱节等方面。为此，普通本科院校会计学专业校内实训必须实施手工与电算化一体化，分设会计岗位，搭建仿真综合实训平台，做到实训与理论教学相结合。

Research on Internal Practical Training Reform of Accounting Majors in the General Undergraduate Universities

With the increasing demand for accounting professionals, the enrollment scale of accounting major is getting larger and larger in general undergraduate Universities, some problems arise in the personnel training. According to the analyses on hour plan,content and manner of internal practical training class, we find some problems that the present training emphasizes on manual operation, its positions is not appropriately arranged,its content is not complete and it does not connect theory teaching. Therefore, practical training should make manual operation and computerized operation integrated, set up accounting positions separately, construct comprehensive training simulation center and combine theory teaching in general undergraduate universities.