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五年制高職會計實務技能訓練探索

熱度0票  瀏覽100次 時間:2017年9月15日 14:44

摘要:“普通教育有高考,職業學校有技能大賽”技能大賽是展示學生和教師技能水平的一個舞臺,對促進教學水平、提高教師和學生的專業技術水平具有深遠的意義。本文就我校會計技能訓練團隊在進行會計技能訓練的一些方法進行一定的探討。

關鍵詞:技能大賽  會計實務  意義  目標  方法

“普通教育有高考,職業學校有技能大賽”,教育部在2008年的全國職業學校學生技能大賽上提出了這個口號。我校是一所五年制高職學校,有數控、機電、化工、信息技術、旅游、烹飪、會計等專業。為積極響應教育部的號召,我校的各專業均以技能大賽為抓手,重視各專業的技能訓練,在全省乃至全國的技能大賽中取得了優異成績。

財經商貿類財會專業技能競賽項目設會計電算化、會計手工賬務處理和珠算三個競賽項目其中會計實務(這里主要是指高職的學生組手工賬務處理)難度大、題量多涉及的業務面廣,對會計知識的綜合運用能力要求高。我校自2008年參加財會專業技能大賽以來,會計訓練團隊不斷探索、總結訓練方法,取得了一定經驗,和大家一起分享。

一、充分認知會計技能大賽的深遠意義

()以賽促教

五年制會計專業的人才培養目標中指出“本專業培養與我國社會主義現代化建設要求相適應,德、智、體、美全面發展,具備良好的職業道德和職業素養,具有會計綜合職業能力、職業生涯發展基礎及終身學習能力,在企業、非營利組織單位會計及財務管理一線工作的發展型、復合型、創新型的技術技能人才”。在傳統的會計教學中,大部分教師都是以本為本,講授的多為會計的理論知識點,造成了理論教學與實踐教學的嚴重脫節。自從有了會計技能比賽后,我校自上而下重視會計教師的專業技能,在教學中注重理論與實踐的相結合,將會計技能大賽的內容貫穿于教學的始終,并利用各種會計教學資源和平臺對各年級的學生開設實踐性的教學。基本實現會計專業的畢業學生零距離上崗。

()促進學校技能教練團隊的建立

會計技能大賽的比賽項目多,事務性工作繁雜,教師單槍匹馬搞技能大賽肯定是無法完成這項艱巨的工作。我校在長期的技能訓練中,逐步形成一個相對穩定的教練團隊。其中每個項目均實行主教練負責制,小項由單獨的教練進行指導,這樣能充分發揮教師的專長,提高了技能訓練的效率,也提升了會計團隊的核心力。

()是展示職業院校師生技能水平的一個舞臺

每年的技能比賽的賽場就是職業院校師生展示專業技能水平的一個舞臺,在這個舞臺上大家互相切磋技藝、互相交流經驗,為師生的共同發展提供了一個平臺。

二、制定科學合理的訓練計劃

運籌帷幄之中,決勝千里之外。科學合理的技能訓練計劃是教練團隊開展訓練工作的前提。

()認真研讀技能大賽方案,確定訓練目標

江蘇省財會技能大賽執行的專業技術標準為《會計基礎工作規范》,會計處理具體原則和方法遵照《企業會計準則》和現行稅法(以財政部、國家稅務總局發布文件為準)。

()考核的主要內容

高職組的手工賬處理是模擬中型企業一個會計期間的會計業務。具體考核內容包括:填制憑證,憑證權重占52%左右,可見這部分考核內容的重要性。主要考核原始憑證的識別、填寫字跡、蓋章、大小寫金額,并審核原始憑證填制記賬憑證。填制和審核憑證時會計核算的起始環節,若這個環節錯誤,就會產生“多米諾骨牌效應”,正確的編制會計分錄是手工賬務處理取得高分的關鍵。就近幾年省賽的賽題來看,高職組的題目難度逐年加大,難點主要集中在長期股權投資、投資性房地產和可供出售金融資產等業務;登記賬簿,賬簿權重占15%左右。主要考核日記賬、明細賬和總賬的登記。會計報表的編制,報表權重15%左右。試算平衡后,根據總分類賬和明細分類賬的余額編制個別資產負債表和利潤表;其他,其他權重占18%左右。主要包括建賬、會計交接、帳簿啟用、錯賬更正、成本計算、編制科目匯總表、編制銀行存款余額調節表和編制納稅申報表等。

()分析方案的變化

每年的大賽方案在相對穩定的基礎上,都會發生一定的變化尤其是手工賬務處理。自營改增后,對經濟業務的影響較大。另今年的省賽手工賬賬務處理使用網中網會計實務(手工)智能考評系統(云平臺)作為考核工具,來完成填制原始憑證、編制記賬憑證、登記賬簿、編制銀行余額調節表、編制財務會計及納稅申報表等。這些都是在技能訓練中要特別需要關注的。

()在熟知方案的基礎上制定訓練目標

總體目標。根據參賽規則,參賽選手應熟悉會計基本理論知識及會計實務處理技能,熟練掌握模擬中型企業的手工賬處理的核算程序。爭取在市賽中保證所有參賽選手全部出線,并且在省賽中取得滿意的成績。

階段目標。第一階段:一年級學生熟練掌握《基礎會計》的主要內容。第二階段:二年級學生熟練掌握《財務會計》主要經濟業務的核算和《成本會計》成本費用歸集和分配。并選拔一批優秀的學生在單項業務及綜合業務的手工賬務處理方面進行強化訓練,為參加技能大賽提供人員的保障。

三、采用科學的訓練方法

科學的技能訓練方法能使技能訓練取得事半功倍的效果。

()遵循教育規律,單項訓練和綜合訓練相結合

單項訓練,在這一過程中教師應做到:清晰講解操作要領并做好示范。學生應正確地模仿并反復練習。具體包括:阿拉伯數字、大小寫金額以及各種銀行票據的正確規范地填寫。在單項分步訓練后,就要讓學生進行連續操作。

綜合訓練,在這一過程中,操作更為復雜,綜合性強。訓練的主要內容包括:填制會計憑證——登記賬簿——編制會計報表,其中重點是填制記賬憑證,難點是編制會計報表,在這一過程中,教師要把握重點,注重理論知識點的講解和實務操作相結合,特別是對于經濟業務的難點和經濟業務的變化都要反復練、練反復。

 ()常態化訓練和強化訓練相結合

技能的形成主要靠日常訓練。經過多年的技能訓練老師都會發現一個現象:訓練初期學生的成績會快速提高,但一段時間后就進入了瓶頸期,成績很難提高。經老師分析原因應該是初期學生的學習興趣濃厚,即使老師不布置任務學生都會自覺的加大練習量。但一段時間后,興趣度降低,練習有所懈怠。在這種情況下,教師就應該靈活把握訓練的度。常態訓練應該是面向全體學生的訓練,訓練的時間短些、難度小些;到了集訓期間將技能選手集中在技能室全天進行訓練,強度增大,難度加強,并且教師要采取多種新的方式提高學生成績和心里素質。



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