| Objective: With the continuous adjustment of China’s market economy and the rapid development of many economic entities,many employers put forward higher requirements for the quality of accounting practitioners.In order to improve the teaching level and quality of vocational education,improve the comprehensive professional ability of accounting students in secondary vocational schools,and strive to provide practical skilled personnel for enterprises,it is imperative to strengthen the practical teaching reform of courses.This paper takes the practical teaching of the basic accounting course of the accounting major in secondary vocational school as the research object,analyzes the current situation of the practical teaching of the basic accounting course,analyzes the necessity and existing problems of the implementation of the practical teaching of the basic accounting course,and puts forward targeted improvement strategies,in order to provide valuable basis and countermeasures for the practical teaching work of the secondary vocational school,help the practical teaching of courses,lay a good foundation for students’ later professional learning and future employment,and better meet the development needs of students and the talent needs of enterprises.Methods: Based on the theme of "the current situation of practical teaching in the course of basic accounting of accounting major in secondary vocational school",this study analyzes the existing system documents,research results and foreign experience of vocational education and practical teaching,and establishes the research framework and main content.By combining questionnaire survey with interview survey,field survey and random interview were carried out for the students,professional teachers,graduates of accounting major in secondary vocational school and the accountants of enterprises,the author collected the first-hand data,which provided powerful data support for the discussion of the problems existing in the practical teaching of basic accounting course.Results: According to the results of questionnaire and interview,vocational school students are generally satisfied with the practical teaching of basic accounting course,but the level of satisfaction is quite different from each dimension of practical teaching.Among them,the satisfaction of practical teaching courses and training environment is the lowest,which is manifested in too many texts in teaching materials,lack of necessary simulation software and training places,lack of practice opportunities,etc.;the second is practical teaching methods and practice evaluation,such as boring teaching forms and small proportion of practice evaluation;the professional course teachers who are highly evaluated and satisfied are the highest,but the practical teaching level of teachers is relatively limited,which reflects that the practical teaching link of the basic accounting course in secondary vocational school needs to be further improved.Conclusion: Through the research on the practical teaching of the basic accounting course in the accounting major of secondary vocational school,we can find that there are still many deficiencies in the practical teaching of the basic accounting course.The improper implementation of practical teaching will inevitably affect the effective progress of basic accounting course.In order to strengthen practical teaching,we need to effectively rectify the practical teaching links(such as course content,method,training environment,etc.)to meet the needs of the times for talents.Strengthening the practical teaching of curriculum is the research and focus of the development of Vocational Colleges in the new era,which will promote the further development of Vocational Education in China. |
