Author(s)

Wen TANG

Corresponding Author

Wen TANG

ABSTRACT

In recent years, with the steady development of my country's economy and the innovation of corporate accounting work content, the working methods and working environment of the accounting industry have also changed, and higher employment conditions have been proposed for accounting graduates. Under such a social environment and industry background, the training mode of accounting professionals in colleges and universities is facing major challenges and changes. Some contents of the traditional teaching mode can no longer meet the training requirements of the core competence of the accounting profession. The construction of a practical teaching mode has important theoretical and practical significance. The construction of the practical teaching mode based on the cultivation of the core competence of the accounting profession is discussed from five aspects: practical teaching system, teaching means, management mode, teacher training and assessment. It is the original intention of colleges and universities for college graduates to have comprehensive qualities that can meet the needs of enterprises through their study in college, especially for business majors. Due to the increasing demand for talents in related majors in the market, the requirements for employees' professional ability With continuous improvement, the number of applied and compound talents in the society is relatively short. Taking accounting majors as an example, traditional accounting accounting, manual accounting and single accounting will no longer be favored by enterprises. The emerging supply gaps are management accounting, operational accounting and innovative accounting. Based on this background, this paper aims to innovate the comprehensive simulation practice teaching model of accounting majors, trying to better integrate with the market and international standards, so as to optimize colleges and universities. The path of talent training.

KEYWORDS

New technology, Accounting major, Simulation practice teaching, Innovation