College Students in Accounting Thinking Ability of Practice.doc

College Students in Accounting Thinking Ability of Practice [Abstract] university accounting education in how to foster a strong ability to practice high-level accounting graduates to meet the large demand of society is an urgent need to address the problem. I light of its own practice and thinking on their current situation and solutions about the point view of accounting education in colleges and universities want to provide a reasonable basis for understanding. [Keywords:] colleges and universities; accounting education; practice teaching; practical skills Xinhua February 24, 2004 published an article entitled: ‘why the accounting profession faced’ winter ‘? Rejected no experience outside the ‘articles, insights deep. This phenomenon reveals a large extent, the needs of students in the direction of the accounting profession: practical abilities stronger. From the recruitment information is also not difficult to find: Employers prefer those who possess the necessary practical experience, be able to make rational use of tax laws, financial skills, accounting standards, accounting personnel. Can be seen that the employing unit of accounting professionals in practice be able to propose higher requirements. On this demand, the current university accounting education is still difficult to meet. This accounting education in colleges and universities to enhance the practice of teaching to enhance students practical ability to put forward higher requirements. 1, accounting Analysis of professional practice and teaching (A) lack of professional guiding ideology of Concept in accounting education, education, ideology, still not out of exam-oriented education model, a unilateral emphasis accounting knowledge of the theoretical, systematic and integrity, lack of professional capacity-building thinking; emphasis on the teaching of theoretical knowledge, ignoring practical ability of the culture; practice teaching system is basically not been formed. As a result the