New exploration on accounting practice teaching mode based on work process

摘要

The accounting practice teaching reform is one key part in the accounting specialty teaching reform of higher vocational institutes. Reinforcing accounting practice teaching and studying the practice capability of students not only cultivates innovation capability of the high-quality accounting talents, but also improves the employment rate of the students of higher vocational institutes. This paper explains the important meaning of the accounting practice teaching of higher vocational institutes, analyzes the weakness in the accounting practice teaching, and discusses the accounting practice teaching mode with occupational capability improvement as the core based on the work process.