高职院校会计专业开放型职业教育公共校内实训基地建设探究

摘要

近几年来我国高职院校会计专业得到快速发展，会计专业强调学生实践能力的培养，实践能力的培养又很大程度上取决于实训条件。当前，高职院校实训基地建设的现状还不能满足会计技能型人才培养的客观需要，因此，加强会计专业实训基地建设的研究具有重要的现实意义，本文提出了建设开放型职业教育公共实训基地是高职院校会计专业实训基地建设的必然趋势的观点，并对建设会计专业开放型职业教育公共实训基地提出几点建议。%The accounting major in vocational colleges is developing rapidly in China in recent years.It emphasizes the cultivation of students'practical abilities which have largely depended on the practical conditions.At present,the current situation of train-ing bases construction in vocational colleges can not meet the needs of the accounting talents’cultivation.Therefore,it’s signifi-cant to strengthen the research on the construction of training bases of accounting major.This article puts forward the view that the construction of public training base of open vocational education is a tendency to develop the training bases of vocational col-lege accounting major,and puts forward some suggestions on it as well.