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(a) single course system, teaching content repeated
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The implementation of the accounting major in Higher Vocational Colleges to basic courses, professional basic courses, professional courses, practice courses system, is still the subject centered curriculum system, without setting course according to occupation competence requirements, also not in accordance with the practical skills and occupation post needs the integration of teaching materials, curriculum content and occupation. Out of touch, most training is the content of the accounting treatment, in fact is to continue to rule, system explain, is to do in the paper work to do in the account books, documents, the practice course content is lack of pertinence.
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(two) education concept is still in the "Teacher centered" concept
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The whole teaching process, the teacher plays a dominant role, the students in a passive state, students tend to rely on teachers and teaching materials, teachers say what is what, lack the ability of independent thinking and problem analysis, the lack of innovation ability, coupled with the principles and rules of qualitative strong accounting knowledge, the enthusiasm of the students will be affected.
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(three) the teaching method and means lag
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In the accounting in the process of teaching, teachers tend to follow the prescribed order basis of textbook, the implementation of "chalk and talk", the students accept the knowledge passively, take notes in class, after class learning notes, exam notes, students' thinking occlusion, the memory as the only way of accepting knowledge. This kind of teaching methods ignore the application of knowledge, students may learn how to journalize, how to prepare financial statements, but in how to use these generated information to help solve increasingly complex business and accounting problems of insufficient. In addition, teaching means backward, single, the teaching is still mainly rely on the "blackboard + chalk", the application of the modern teaching means is very limited. Not the principle and practice, accounting manual and computerized accounting accounting, accounting and analysis to the organic combination, can not meet the needs of different levels of Higher Vocational Students Professional Accounting knowledge.
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(four) score monotonous, lack of practical ability test
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Student achievement evaluation basically follows the closed book, written examination at the end of the traditional way of examination and evaluation, based on only a result as the performance evaluation criteria, lack of science, ignoring the practical ability test. Performance evaluation system is not reasonable, serious impact on the students practical skills training and improve the overall quality, produced some negative influence to student's occupation development.
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(three) the improvement of teaching methods, improve teaching effect
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The teaching form should be diversified, to avoid "cramming method of teaching" teaching method, a new teaching method. The heuristic method to guide students to think, to take various effective means to mobilize the enthusiasm and initiative of the students, improve the learning interest, efficiency and effectiveness. Case teaching method, classroom demonstration, COSPLAY method is a kind of very good interactive teaching method. On the teaching methods of multimedia teaching should be advocated, in addition, students should be encouraged through the relevant reference books, the CPA and CPA in accounting practice, the content of network information such as multi-channel learning, encourage students to participate in the "accounting qualification" and the "CPA" qualification certificate assessment; interdisciplinary, interdisciplinary elective courses to encourage the accounting students, to make up for lack of knowledge structure. This will not only the accounting theory and Practice for proper fusion, and tap the students learning potential, is conducive to give full play to students' initiative.
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(four) to strengthen the construction of teaching staff, improve the comprehensive quality of accounting teachers
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Improving the quality of teaching, the key lies in the teachers. To strengthen the construction of teachers' team, improve the comprehensive quality of accounting teachers, we can take the following measures: one is to encourage teachers to participate in the examination of accounting titles, to speed up the "double teacher type" team building; two is to actively create conditions, encourage teachers to the society to make accounting part-time job in accounting, auditing, learn to learn and related academic groups and post work training, finance, taxation, banking and bear the financial organization, to improve the teachers' practical ability, so as to achieve the goal of integration of theory with practice; three is the introduction of outreach, with teaching for teacher training.
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(five) strengthening the construction of training base outside the school, strengthening the link of practice teaching
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We can use the professional advantage of teachers to establish campus productive training base, such as setting up accounting services, accounting firms, as an independent legal entity undertakes agency bookkeeping, tax consulting, auditing, organizations have accounting qualification students, directly engaged in accounting practice and basic audit work under the guidance of the teacher.
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Second, increase the internship work dynamics, selected to be representative of the enterprise, establish the training -- employment practice base relations with them, sign cooperative agreement, to determine the training plan. Through school enterprise cooperation way, causes the enterprise to provide internship positions a number of accounting, to enable students to master the theoretical knowledge and skills and the actual accounting work zero distance butt.