On the Construction of Analog Practice Teaching System of Undergraduate Accounting Information

Abstract

Accounting information is becoming more and more popular in enterprises, and more and more accounting information talents are needed in enterprises. How to shorten the adaptation period after students go to work, how to carry out practical training of accounting information, and how to train the compound talents of accounting information to meet the needs of the society are the realistic problems we are facing. This paper puts forward the construction of analog practice teaching system of undergraduate accounting information in colleges and universities which is in line with the social needs, and discusses the application and deficiency of the practical teaching system combined with the implementation of analog practice teaching system of accounting information in BOHAI University. Keywords—accounting information, analog practice, teaching system I. SIGNIFICANCE OF CONSTRUCTING ANALOG PRACTICE TEACHING SYSTEM OF ACCOUNTING INFORMATION IN COLLEGES AND UNIVERSITIES The Party Central Committee and the State Council attach great importance to informatization. The General Office of the Central Committee of the Communist Party of China and the State Council formulated and issued the National Information Development Strategy 2006-2020 (No. 11 [2006] issued by the Central Office of the CPC Central Committee), which put forward requirements for all departments and regions to comprehensively promote informatization construction, organized and implemented it in a planned and step-by-step manner. Accounting information construction is an important part of information construction. In order to implement China's informatization development strategy, comprehensively promote the work of accounting informatization, further deepen the reform of accounting work and give full play to the role of accounting in the economic society, the Ministry of Finance formulated and issued the Guiding Opinions of the Ministry of Finance on Comprehensively Promoting the Accounting Information Work in China (Finance and Accounting No. 6, 2009). It puts forward the goals of accounting informatization in China: “Strive to establish a sound accounting information system and accounting information standard system (including the XBRL classification standard) through efforts of 5-10 years, sparing no effort to build an accounting information talent team, to basically realize the integration of accounting information and business management information in large enterprises and institutions, and further improve the management level and risk prevention capability of enterprises and institutions, to realize all numbers coming from the same category and resources sharing, which is convenient for different information users to acquire, analyze and utilize, and make investment and related decisions. To basically realize the audit of customers' financial reports and internal controls by information technology in large accounting firms, and further improve the quality and efficiency of social audit. To basically realize the informatization of government accounting management and accounting supervision, and further improve the accounting management level and supervision efficiency. By comprehensively promoting the work of accounting informatization, to make accounting informatization in China reach or approach the advanced level of the world.” Nowadays, accounting information has basically been popularized in domestic enterprises and institutions. Enterprises and institutions that have realized accounting information and will realize accounting information are in urgent need of compound talents specialized in accounting information who master accounting knowledge and information knowledge. To reform and construct the analog practice teaching system of accounting information in colleges and universities, and to improve the analog practice teaching ability of accounting information in colleges and universities can provide enterprises and institutions with compound talents with knowledge of accounting information, strong hands-on ability and quick start-up time, fully mobilize the enthusiasm of students in carrying out analog practice of accounting information, further improve students' practical ability of accounting information and enhance students' competitiveness in employment. II. CURRENT SITUATION OF ANALOGY PRACTICE OF ACCOUNTING INFORMATION IN COLLEGES AND UNIVERSITIES A. Deviation of Ideas and Consciousness For a long time, there has been a certain deviation in the analog practice teaching of accounting information. Some people believe that the analog practice teaching of accounting information is the matter of college education (higher vocational education), while undergraduate education trains high-level specialized talents, which only needs theoretical education and does not need practical education. But the 2nd International Conference on Education, Economics and Social Science (ICEESS 2019) Copyright © 2019, the Authors. Published by Atlantis Press. This is an open access article under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/). Advances in Social Science, Education and Humanities Research, volume 357