導語：如何才(cai)能寫好一篇(pian)會(hui)計(ji)畢(bi)業實踐，這(zhe)就需(xu)要(yao)搜集整理(li)更多的(de)資料和文獻(xian)，歡迎(ying)閱讀由公務員之(zhi)家整理(li)的(de)十篇(pian)范(fan)文，供你(ni)借鑒。

篇1

會計在公司(si)里占(zhan)據(ju)著(zhu)越來(lai)越重(zhong)(zhong)要(yao)的(de)(de)(de)地(di)位，會(hui)(hui)(hui)(hui)計是(shi)(shi)對(dui)會(hui)(hui)(hui)(hui)計單位的(de)(de)(de)經(jing)(jing)濟(ji)(ji)業務從數和量兩個方(fang)面進(jin)行計量、記錄、計算、分(fen)析(xi)、檢查、預測、參(can)與決策、實行監督，旨在提高經(jing)(jing)濟(ji)(ji)效益的(de)(de)(de)一(yi)種核算手(shou)段，它本(ben)身也是(shi)(shi)經(jing)(jing)濟(ji)(ji)管理(li)活(huo)動(dong)的(de)(de)(de)重(zhong)(zhong)要(yao)組成部分(fen)。會(hui)(hui)(hui)(hui)計專(zhuan)業作(zuo)為應(ying)用性很強(qiang)的(de)(de)(de)一(yi)門學科、一(yi)項重(zhong)(zhong)要(yao)的(de)(de)(de)經(jing)(jing)濟(ji)(ji)管理(li)工(gong)作(zuo)，是(shi)(shi)加強(qiang)經(jing)(jing)濟(ji)(ji)管理(li)，提高經(jing)(jing)濟(ji)(ji)效益的(de)(de)(de)重(zhong)(zhong)要(yao)手(shou)段，經(jing)(jing)濟(ji)(ji)管理(li)離(li)不開會(hui)(hui)(hui)(hui)計，經(jing)(jing)濟(ji)(ji)越發展會(hui)(hui)(hui)(hui)計工(gong)作(zuo)就(jiu)顯(xian)得越重(zhong)(zhong)要(yao)。

有關會計的(de)(de)專業基礎知識、基本理(li)論(lun)(lun)、基本方(fang)法和結(jie)構體系(xi)，我都基本掌(zhang)(zhang)握了(le)，但這(zhe)些(xie)似乎只是(shi)紙上(shang)談兵(bing)，倘若將(jiang)這(zhe)些(xie)理(li)論(lun)(lun)性極強的(de)(de)東西搬到實(shi)際(ji)上(shang)應(ying)用(yong)，那(nei)我想(xiang)我肯定會是(shi)無從(cong)下手，一(yi)竅不通(tong)。自認為已經掌(zhang)(zhang)握了(le)一(yi)定的(de)(de)會計理(li)論(lun)(lun)知識在(zai)這(zhe)里只能(neng)成為空談。只有把從(cong)書本上(shang)學到的(de)(de)理(li)論(lun)(lun)應(ying)用(yong)于(yu)實(shi)際(ji)的(de)(de)會計實(shi)務操(cao)作中去，才(cai)能(neng)真正(zheng)掌(zhang)(zhang)握這(zhe)門(men)知識。

平常在學校學到的都只是課本上的知識，缺乏工作經驗，還不能滿足會計工作的需要。為了積累關于會計專業的工作經驗，我在唐山三友集團氯堿有限責任公司獲得了一次十分難得的實習機會。實習期間努力將自己在學校所學的理論知識向實踐方面轉化，盡(jin)量做到(dao)(dao)理論與實踐相結合，在(zai)實習(xi)期間能夠遵守(shou)工(gong)作(zuo)紀律，不(bu)遲(chi)到(dao)(dao)、早(zao)退，認真完(wan)成領導交辦的工(gong)作(zuo)，得(de)到(dao)(dao)學(xue)習(xi)領導及(ji)全(quan)體工(gong)作(zuo)人員的一致(zhi)好評，同時也發現了自己的許多不(bu)足之處。

這里(li)的(de)(de)(de)(de)同事對我(wo)(wo)非常和氣(qi)，他們(men)耐(nai)心(xin)地向(xiang)(xiang)我(wo)(wo)介紹了(le)(le)(le)公司的(de)(de)(de)(de)基本(ben)業務、會計(ji)科(ke)目的(de)(de)(de)(de)設(she)置以(yi)及各類(lei)科(ke)目的(de)(de)(de)(de)具(ju)體(ti)核算內容(rong)，又向(xiang)(xiang)我(wo)(wo)講解(jie)了(le)(le)(le)作(zuo)為會計(ji)人員上崗所(suo)要具(ju)備的(de)(de)(de)(de)一(yi)(yi)(yi)些(xie)基本(ben)知識要領，對我(wo)(wo)所(suo)提出的(de)(de)(de)(de)疑(yi)難困惑也(ye)是(shi)有問必(bi)答，尤其是(shi)會計(ji)的(de)(de)(de)(de)一(yi)(yi)(yi)些(xie)基本(ben)操(cao)作(zuo)，都(dou)給予了(le)(le)(le)細心(xin)的(de)(de)(de)(de)指導，我(wo)(wo)很感激(ji)他們(men)對我(wo)(wo)的(de)(de)(de)(de)教導。在剛(gang)剛(gang)接觸(chu)社會的(de)(de)(de)(de)時候，能遇上這樣(yang)的(de)(de)(de)(de)師(shi)傅(fu)真是(shi)我(wo)(wo)的(de)(de)(de)(de)幸(xing)運。雖然實(shi)習不(bu)像正式工作(zuo)那(nei)樣(yang)忙，那(nei)樣(yang)累，但我(wo)(wo)真正把自(zi)己(ji)融(rong)入(ru)到(dao)工作(zuo)中了(le)(le)(le)，因(yin)而(er)我(wo)(wo)覺得自(zi)己(ji)過(guo)得很充實(shi)，覺得收(shou)獲也(ye)不(bu)小。在他們(men)的(de)(de)(de)(de)幫(bang)助(zhu)下，我(wo)(wo)迅速(su)的(de)(de)(de)(de)適應了(le)(le)(le)這里(li)的(de)(de)(de)(de)工作(zuo)環境，并開始嘗試獨立做一(yi)(yi)(yi)些(xie)事情。

在這里我的收獲很大，我學會(hui)了(le)錄入業務、記(ji)賬(zhang)、登帳、填(tian)制記(ji)賬(zhang)憑證、使用打印機等(deng)好(hao)多的知識(shi)，掌(zhang)握了(le)會(hui)計(ji)工作的基本(ben)流程(cheng)，也學到了(le)不少(shao)為人(ren)處事之道，認識(shi)到不斷學習(xi)的重要性，更多的了(le)解了(le)會(hui)計(ji)專業的特點(dian)，發現電算化(hua)在公(gong)司的使用日益(yi)普遍等(deng)等(deng)。以下就是我的實(shi)習(xi)收獲和(he)所得。

公司里憑(ping)證的填制已(yi)經(jing)基本上由電腦生成(cheng)打印機完(wan)成(cheng)，很現(xian)代化(hua)，而且我發現(xian)這(zhe)里所使用的用友軟件很方便快捷，網絡已(yi)經(jing)能很好的為公司服務了(le)。

一個月的(de)實習我基本掌握(wo)了登賬的(de)方(fang)法(fa)：首先要根據業務的(de)發生(sheng)，取得原(yuan)始憑(ping)證，將(jiang)其(qi)(qi)登記(ji)記(ji)帳憑(ping)證。然(ran)后，根據記(ji)帳憑(ping)證，登記(ji)其(qi)(qi)明細賬。期末，填寫科目(mu)匯(hui)總表(biao)(biao)(biao)以及試(shi)算平衡表(biao)(biao)(biao)，最后才把它(ta)登記(ji)入總賬。結轉其(qi)(qi)成本后，根據總賬合計(ji)，填制資產負(fu)債表(biao)(biao)(biao)、利潤表(biao)(biao)(biao)、損益(yi)表(biao)(biao)(biao)等等年度報表(biao)(biao)(biao)。這就(jiu)是(shi)會計(ji)操作的(de)一般順序和(he)基本流程。會計(ji)本來就(jiu)是(shi)煩瑣的(de)工作。

篇2

實踐目的(de)： 了(le)解招聘流(liu)程和自(zi)身不足

實踐意(yi)義(yi)： 為(wei)大四的校(xiao)園(yuan)招聘做(zuo)準備

一、實(shi)踐概括及目的

面臨馬上(shang)升大四，即將找(zhao)工作的我。在大三(san)下的時候，決定通(tong)過自己(ji)的努力尋找(zhao)暑假(jia)實習。以前的實是(shi)家里人幫忙(mang)找(zhao)好的，在實習的過程中獲(huo)得(de)的滿足(zu)感總是(shi)那(nei)么的不(bu)真實。

于是(shi)在2010年5月4日至2010年7月3日這段時(shi)間內，我(wo)(wo)先后參加(jia)了(le)cmc markets的(de)一周(zhou)輪崗(gang)實習以(yi)(yi)及ibm、pwc和(he)kpmg的(de)暑(shu)假(jia)實習生(sheng)招(zhao)聘。遺憾(han)的(de)是(shi)，沒有成(cheng)功地靠(kao)自(zi)己的(de)力(li)量(liang)應(ying)聘到任何(he)一家公司。當7月20日，我(wo)(wo)知道了(le)kpmg暑(shu)假(jia)實習生(sheng)筆試結果以(yi)(yi)失敗告(gao)終時(shi)。我(wo)(wo)做(zuo)出了(le)一個就業派在大(da)三暑(shu)假(jia)不應(ying)該做(zuo)出的(de)決定——停止需找暑(shu)假(jia)的(de)實習。我(wo)(wo)利用暑(shu)假(jia)好好反省(sheng)了(le)之前幾(ji)個月自(zi)身有關就業方面的(de)情(qing)況(kuang)，找出了(le)自(zi)身的(de)不足(zu)，希望在大(da)四的(de)校園招(zhao)聘中(zhong)能獲得(de)成(cheng)功。

二、實(shi)踐的(de)具體(ti)內容

cmc markets

2010年(nian)(nian)5月(yue)4日(ri)-2010年(nian)(nian)5月(yue)8日(ri)

通過“中介”hiall參加cmc markets國(guo)際理財咨詢(北京)有限公司為(wei)期一周的實(shi)習，這個(ge)過程(cheng)比(bi)我想象(xiang)中的要容(rong)易(yi)。遞交簡歷和面試，所有的一切都進(jin)行(xing)的那么順(shun)利。于(yu)是在2010年5月4日，我進(jin)入該公司參加了為(wei)期一周的輪崗實(shi)習。

cmc markets是(shi)全球(qiu)知(zhi)名的(de)場外金融衍生產品報價商，在中國(guo)大陸(lu)設置的(de)全資子公司(si)，致力于為中國(guo)機構與個(ge)人(ren)客戶(hu)(hu)提供(gong)專(zhuan)業的(de)投資理財咨詢和培(pei)訓，目前(qian)服(fu)務客戶(hu)(hu)包括國(guo)內各大銀行、證券公司(si)、期貨公司(si)及(ji)(ji)主要(yao)金融產品交易所。我分貝在公司(si)的(de)資訊部、培(pei)訓部、市(shi)場部及(ji)(ji)銷(xiao)售部進行實習。

第一天，資訊部。

翻(fan)譯當(dang)天國(guo)際外匯市場及證券市場綜合(he)評述英文報告，并草擬當(dang)日導(dao)讀(du)。導(dao)讀(du)包(bao)括對上(shang)周(zhou)中國(guo)股市、外匯、原油、黃金、債券(美國(guo)市場和歐(ou)洲市場)等相關信息及上(shang)周(zhou)勞工部、商務部等公布(bu)的數據。

之(zhi)后，學習了(le)reuters系(xi)統。初次接觸該平臺，我覺得太(tai)神(shen)奇了(le)。reuters中的信息(xi)量(liang)如(ru)此之(zhi)多(duo)，使用范圍也(ye)非常之(zhi)廣。應用reuters信息(xi)資訊(xun)系(xi)統，可以(yi)收集每日國際外匯(hui)、證券及商品(pin)市(shi)場資訊(xun)，并(bing)向(xiang)客戶提供及時準確的資訊(xun)。除了(le)查(cha)詢有效(xiao)數(shu)據還可以(yi)直接將這(zhe)些(xie)數(shu)據轉化為圖表(biao)。當我親自操作reuters時，顯的有些(xie)力不從心。咨詢部的主管annie告訴我們，她(ta)能夠(gou)將系(xi)統操作的如(ru)此熟(shu)練也(ye)是她(ta)自己經常使用，慢慢摸索出來的。這(zhe)就(jiu)正好印證了(le)“practice makes prefect”。

第二天(tian)和第三(san)天(tian)，培訓(xun)部。

霍(huo)主(zhu)管(guan)先向我們(men)(men)介紹了如何(he)些市(shi)場(chang)評論及股(gu)市(shi)和(he)外匯(hui)的(de)(de)一些信息和(he)技術(shu)分析。在第三(san)天早上(shang)，他(ta)便要(yao)(yao)求我們(men)(men)上(shang)交當(dang)日(ri)的(de)(de)匯(hui)評。之后，我們(men)(men)又完(wan)成(cheng)了a股(gu)和(he)h股(gu)的(de)(de)表較。那(nei)次(ci)時我第一次(ci)接觸(chu)h股(gu)，覺得h股(gu)的(de)(de)獲益(yi)要(yao)(yao)比a股(gu)市(shi)場(chang)大，但風(feng)險(xian)(xian)也更大。這也就(jiu)是在經濟學書(shu)上(shang)學的(de)(de)規則(ze)“風(feng)險(xian)(xian)和(he)收益(yi)是成(cheng)正相(xiang)關性”的(de)(de)。

第四天，市場部。

市場部(bu)的余主管(guan)也是先(xian)介紹了(le)市場知識(shi)，我(wo)聽到這些知識(shi)倍感親切。因為都(dou)是我(wo)在管(guan)理學和市場營(ying)銷這兩門課程中所學的知識(shi)。與之前三天相比，今天的內(nei)容讓(rang)我(wo)輕松(song)不少。在這一天中，我(wo)們還協助(zhu)制定(ding)了(le)廣告方案。

篇3

會(hui)計專(zhuan)業(ye)(ye)畢業(ye)(ye)的(de)我(wo)，在(zai)一(yi)家(jia)國有(you)企業(ye)(ye)進行了(le)為(wei)期(qi)半年的(de)實(shi)習(xi)工(gong)作。在(zai)此(ci)期(qi)間，我(wo)學(xue)到了(le)很多學(xue)校書本(ben)上(shang)所(suo)沒有(you)的(de)東西(xi)，這(zhe)些東西(xi)將會(hui)啟(qi)發我(wo)在(zai)今(jin)后的(de)工(gong)作與生活中(zhong)。在(zai)這(zhe)短(duan)暫的(de)時間過去(qu)之前，應該給這(zhe)段實(shi)習(xi)期(qi)做一(yi)下實(shi)習(xi)自(zi)(zi)我(wo)鑒定。因此(ci)，我(wo)寫下了(le)一(yi)份會(hui)計實(shi)習(xi)自(zi)(zi)我(wo)鑒定，也(ye)算(suan)是自(zi)(zi)己在(zai)實(shi)習(xi)期(qi)間的(de)工(gong)作總結。

會(hui)(hui)計是(shi)一門應用(yong)性科(ke)學，也是(shi)一項(xiang)重要(yao)的(de)經(jing)(jing)濟(ji)管(guan)(guan)理(li)工作，更是(shi)加(jia)強經(jing)(jing)濟(ji)管(guan)(guan)理(li)、提高經(jing)(jing)濟(ji)效益的(de)重要(yao)手段。經(jing)(jing)濟(ji)管(guan)(guan)理(li)離不(bu)開會(hui)(hui)計，經(jing)(jing)濟(ji)越(yue)發(fa)(fa)展會(hui)(hui)計工作就顯得越(yue)發(fa)(fa)重要(yao)。在(zai)Xx單(dan)位財(cai)務部門實習的(de)這段期(qi)間，我(wo)熟(shu)知各(ge)項(xiang)準則，更加(jia)熟(shu)練(lian)操作各(ge)項(xiang)財(cai)務軟件(jian)及辦公軟件(jian)。主要(yao)負(fu)責單(dan)位日常費用(yong)報銷過程中(zhong)的(de)單(dan)據審核、現金收入(ru)；管(guan)(guan)理(li)銀行(xing)支票和(he)銀行(xing)匯票的(de)管(guan)(guan)理(li)，登記(ji)銀行(xing)往來(lai)調查(cha)表；對(dui)各(ge)種財(cai)會(hui)(hui)資料進行(xing)歸檔管(guan)(guan)理(li)。同時，我(wo)了(le)解到會(hui)(hui)計電(dian)算化對(dui)會(hui)(hui)計工作的(de)影響(xiang)。

實(shi)習生涯，幾乎是每個學生踏入社(she)會(hui)并接(jie)觸社(she)會(hui)的(de)(de)重要一步，它使我(wo)(wo)們(men)在(zai)實(shi)踐中了(le)(le)解社(she)會(hui)，視野打開了(le)(le)，見識增長了(le)(le)，在(zai)課(ke)堂上(shang)我(wo)(wo)們(men)所接(jie)觸不(bu)到(dao)的(de)(de)知(zhi)識，在(zai)社(she)會(hui)這一頁(ye)我(wo)(wo)們(men)學到(dao)并深(shen)深(shen)體會(hui)到(dao)了(le)(le)。這期間(jian)，我(wo)(wo)熱愛工作(zuo)(zuo)，好(hao)學好(hao)問，細(xi)心、認真負責，與部門同(tong)事(shi)一起努力(li)并圓滿完成領導交付的(de)(de)各項工作(zuo)(zuo)，多次獲得上(shang)級領導的(de)(de)好(hao)評！我(wo)(wo)注意觀察了(le)(le)前輩們(men)是怎(zen)樣(yang)與上(shang)級交往(wang)，怎(zen)樣(yang)處理同(tong)事(shi)間(jian)的(de)(de)關(guan)系。

回顧我(wo)的(de)(de)實習(xi)生涯，不管是思想上還是能力上，我(wo)都(dou)發(fa)現自己進(jin)步(bu)(bu)不少。但是這些進(jin)步(bu)(bu)不會(hui)因此而停(ting)止，反而是我(wo)更加(jia)向上努(nu)力的(de)(de)催化劑，只有(you)這樣才(cai)能真正成(cheng)為一名高(gao)質量的(de)(de)會(hui)計專業人才(cai)。

篇4

2、×××同志(zhi)工(gong)作積極主動、高效，學習(xi)認(ren)真(zhen)，待人(ren)誠懇，能夠做到服從(cong)指揮、認(ren)真(zhen)聽取老同志(zhi)的(de)指導，不怕(pa)苦、不怕(pa)累，表現有較強的(de)求知(zhi)欲，積極觀察、體驗(yan)、思考(kao)，并能夠靈活(huo)運用自己的(de)知(zhi)識(shi)解(jie)決工(gong)作中遇(yu)到的(de)實................... 實習(xi)工(gong)作期間，是個出色的(de)會計人(ren)員，相信(xin)會在(zai)今(jin)后的(de)工(gong)作中，取的(de)出色的(de)成績(ji)。

3、xx同(tong)學暑假期間(jian)在我(wo)單(dan)位實(shi)(shi)習xx職位，工作期間(jian)任勞任怨，尊師重(zhong)教，能夠較好的領會并貫徹(che)實(shi)(shi)施xxx(你實(shi)(shi)習職位的領導)部署的任務。雖有不足之處，但(dan)能較快(kuai)改(gai)正。在職期間(jian)虛心(xin)好學，能將其所學知識運用到(dao)實(shi)(shi)務操作中，針對(dui)公司存在的問題提出操作性很(hen)強(qiang)的整改(gai)建(jian)議。對(dui)于一名實(shi)(shi)習的在校大(da)學生(sheng)，我(wo)們認(ren)為(wei)他還是很(hen)不錯的。以此(ci)鑒定。”.

4、**同學在本校實習班(ban)主任(ren)期間(jian)，能堅持每(mei)天全程跟(gen)班(ban)，主動與(yu)(yu)老員工(gong)交流工(gong)作情況(kuang)，與(yu)(yu)同事討論相關(guan)的會(hui)計(ji)問題。認真(zhen)聽取老會(hui)計(ji)的意見，并虛心(xin)學習，認真(zhen)做(zuo)好自(zi)己(ji)的出納(na)工(gong)作，擔負(fu)起了自(zi)己(ji)的任(ren)務(wu)。該生(sheng)有較高(gao)的素質、強(qiang)烈的責任(ren)心(xin)、真(zhen)誠的愛心(xin)，給我們(men)留下了深刻(ke)的印象(xiang)!

5、該生(sheng)在實(shi)習過程(cheng)能(neng)夠積極主動探索(suo)未知，發現問題，團結(jie)同事(shi)，互助協作。此間表現優秀，體現出了(le)應有(you)的(de)精神和風采，圓(yuan)滿完成(cheng)了(le)本次(ci)實(shi)習。

6、該(gai)(gai)學(xue)生實習期間(jian)工(gong)作(zuo)認真，勤(qin)奮好學(xue)，踏實肯(ken)干，在(zai)(zai)工(gong)作(zuo)中(zhong)遇到不懂(dong)的(de)地方，能夠虛(xu)心向富有經(jing)驗的(de)前輩請教(jiao)，善于(yu)思考，能夠舉(ju)一反三，對于(yu)別人提(ti)出的(de)工(gong)作(zuo)建議，可(ke)以(yi)虛(xu)心聽齲能夠將在(zai)(zai)學(xue)校所學(xue)的(de)知識(shi)靈活應用到具體的(de)工(gong)作(zuo)中(zhong)去，保質(zhi)保量完成工(gong)作(zuo)任務。同時，該(gai)(gai)學(xue)生嚴(yan)格遵守我公(gong)司的(de)各項規章(zhang)制(zhi)度，實習期間(jian)，未曾出現過無故缺勤(qin)，遲到早退現象，并能與(yu)公(gong)司同事(shi)和睦(mu)相處，與(yu)其(qi)一同工(gong)作(zuo)的(de)員工(gong)都(dou)對該(gai)(gai)學(xue)生的(de)表現予以(yi)肯(ken)定。

7、勤奮好學，遵守廠(chang)規廠(chang)紀，帶(dai)來(lai)先進(jin)管理理念(nian). 工作(zuo)能力及專(zhuan)長在不斷的(de)社會實踐中，自(zi)己以認真敬(jing)業，責(ze)任心強(qiang)，工作(zuo)效(xiao)率高，執(zhi)行公司指令堅決得到(dao)了各(ge)實習單位(wei)的(de)認可。

8、實(shi)習(xi)(xi)實(shi)習(xi)(xi)期(qi)間工(gong)作(zuo)認真，勤奮好(hao)學，踏實(shi)肯干，虛(xu)心(xin)好(hao)學。善(shan)于思考，能(neng)(neng)夠舉一(yi)反三。。能(neng)(neng)夠將在學校所學的(de)知(zhi)識靈活(huo)應(ying)用到(dao)具體的(de)工(gong)作(zuo)中去(qu)，保(bao)(bao)質(zhi)保(bao)(bao)量完成(cheng)工(gong)作(zuo)任(ren)務。同時(shi)，該學生嚴格遵守(shou)我公司(si)的(de)各項規章制度，實(shi)習(xi)(xi)期(qi)間，未(wei)曾出現過(guo)無故缺勤，遲到(dao)早退現象，并(bing)能(neng)(neng)與(yu)公司(si)同事和睦相處，與(yu)其一(yi)同工(gong)作(zuo)的(de)員工(gong)都對該學生的(de)表(biao)現予以肯定。

篇5

關(guan)鍵詞：環比法(fa)；建(jian)筑施工企業(ye)；會計(ji)核算

中圖分類號：F230文獻標志碼：A文章編號：1673-291X（2008）19-0131-02

在施工(gong)(gong)(gong)企業(ye)會計(ji)(ji)核算中(zhong)，會計(ji)(ji)人員往往對應(ying)(ying)付(fu)應(ying)(ying)收工(gong)(gong)(gong)程(cheng)結(jie)算款、應(ying)(ying)付(fu)施工(gong)(gong)(gong)人員薪(xin)酬、材料采(cai)購環節不易控制、審核和(he)分析。建造合(he)同按完工(gong)(gong)(gong)百分比計(ji)(ji)算時，會計(ji)(ji)人員只能(neng)根據建筑(zhu)工(gong)(gong)(gong)程(cheng)師(shi)(shi)或(huo)造價(jia)師(shi)(shi)提(ti)供(gong)的(de)工(gong)(gong)(gong)程(cheng)結(jie)算進(jin)行(xing)賬務(wu)處理。然(ran)而利用工(gong)(gong)(gong)程(cheng)結(jie)算中(zhong)的(de)工(gong)(gong)(gong)程(cheng)概預算表反映的(de)工(gong)(gong)(gong)程(cheng)量，采(cai)用環比形式與應(ying)(ying)付(fu)施工(gong)(gong)(gong)人員薪(xin)酬等進(jin)行(xing)對比，不僅克服了上述的(de)弊端，而且在財務(wu)管(guan)理中(zhong)的(de)事中(zhong)控制能(neng)取(qu)到相當大的(de)作用。

環(huan)(huan)比法在統計(ji)學中(zhong)指(zhi)報告期對應(ying)(ying)上(shang)月(yue)（年(nian)），上(shang)月(yue)對應(ying)(ying)前月(yue)（年(nian)）的(de)(de)的(de)(de)逐(zhu)期之比。把它(ta)引用到施工(gong)(gong)(gong)企(qi)業會計(ji)核算(suan)(suan)中(zhong)，環(huan)(huan)比是指(zhi)預(yu)(yu)算(suan)(suan)（合同(tong)(tong)價）工(gong)(gong)(gong)程(cheng)(cheng)量(liang)(liang)與(yu)應(ying)(ying)收工(gong)(gong)(gong)程(cheng)(cheng)結(jie)算(suan)(suan)款工(gong)(gong)(gong)程(cheng)(cheng)量(liang)(liang)比。應(ying)(ying)收工(gong)(gong)(gong)程(cheng)(cheng)結(jie)算(suan)(suan)工(gong)(gong)(gong)程(cheng)(cheng)量(liang)(liang)與(yu)應(ying)(ying)付(fu)施工(gong)(gong)(gong)人(ren)員(yuan)(yuan)薪酬比，應(ying)(ying)付(fu)施工(gong)(gong)(gong)人(ren)員(yuan)(yuan)薪酬與(yu)材料(liao)采購比。要使(shi)這些數據靈活運用在環(huan)(huan)比法上(shang)，必須了解一些這常見的(de)(de)術(shu)語和不(bu)同(tong)(tong)工(gong)(gong)(gong)程(cheng)(cheng)概預(yu)(yu)算(suan)(suan)表格(ge)式，以(yi)某施工(gong)(gong)(gong)企(qi)業2008年(nian)2月(yue)的(de)(de)工(gong)(gong)(gong)程(cheng)(cheng)計(ji)量(liang)(liang)完成的(de)(de)工(gong)(gong)(gong)程(cheng)(cheng)概預(yu)(yu)算(suan)(suan)為例（主要以(yi)工(gong)(gong)(gong)程(cheng)(cheng)量(liang)(liang)數量(liang)(liang)分析，此表為房建類，其他公路(lu)、橋(qiao)梁在格(ge)式上(shang)略有區別）。

表(biao)中一些(xie)數據(ju)在數量金額上已經相當(dang)清楚，一些(xie)數據(ju)仍要我們(men)采用(yong)一些(xie)方法求取，找(zhao)出它們(men)的相同和不同之處(chu)進行對比(bi)分析。

一、預算（合同價）工(gong)(gong)程量(liang)與(yu)應收工(gong)(gong)程結算款工(gong)(gong)程量(liang)相比

應(ying)(ying)(ying)收(shou)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)款(kuan)(kuan)(kuan)是(shi)(shi)指工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)竣工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)后按合同(tong)價加增(zeng)加（減(jian)少(shao)）工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)(liang)(liang)(liang)(liang)以及材料補差等(deng)的(de)(de)(de)(de)(de)(de)(de)總額。工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)地(di)常見的(de)(de)(de)(de)(de)(de)(de)應(ying)(ying)(ying)收(shou)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)(suan)(suan)(suan)(suan)款(kuan)(kuan)(kuan)，還有(you)(you)按工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)進度完(wan)成(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)(liang)(liang)(liang)(liang)乘以合同(tong)單(dan)價計(ji)算(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)應(ying)(ying)(ying)收(shou)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)(suan)(suan)(suan)(suan)款(kuan)(kuan)(kuan)，它(ta)是(shi)(shi)由專職(zhi)的(de)(de)(de)(de)(de)(de)(de)建筑造價師(shi)或工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)師(shi)編制，工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)按進度完(wan)成(cheng)(cheng)情(qing)況(kuang)與工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)竣工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)后，對(dui)(dui)(dui)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)各項指標(biao)(biao)完(wan)成(cheng)(cheng)和增(zeng)減(jian)變(bian)動情(qing)況(kuang)，對(dui)(dui)(dui)一(yi)個會計(ji)核算(suan)(suan)(suan)(suan)(suan)人(ren)(ren)員在(zai)不(bu)掌握方法時(shi)(shi)無疑(yi)是(shi)(shi)一(yi)道難(nan)題，然(ran)而(er)一(yi)份完(wan)整的(de)(de)(de)(de)(de)(de)(de)財務報告，對(dui)(dui)(dui)預(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)與實(shi)際完(wan)成(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)情(qing)況(kuang)以及成(cheng)(cheng)本分(fen)析(xi)，是(shi)(shi)不(bu)能(neng)缺(que)少(shao)的(de)(de)(de)(de)(de)(de)(de)內容(rong)(rong)，利(li)用投(tou)標(biao)(biao)時(shi)(shi)使(shi)用預(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)(liang)(liang)(liang)(liang)與應(ying)(ying)(ying)收(shou)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)(liang)(liang)(liang)(liang)清(qing)(qing)(qing)單(dan)比(bi)(bi)較(jiao)，這一(yi)問(wen)題迎刃而(er)解(jie)。因(yin)應(ying)(ying)(ying)收(shou)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)(suan)(suan)(suan)(suan)中的(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)(liang)(liang)(liang)(liang)，是(shi)(shi)嚴(yan)格按投(tou)標(biao)(biao)時(shi)(shi)的(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)(liang)(liang)(liang)(liang)清(qing)(qing)(qing)單(dan)中的(de)(de)(de)(de)(de)(de)(de)格式編制。將(jiang)預(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)(liang)(liang)(liang)(liang)與應(ying)(ying)(ying)收(shou)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)(suan)(suan)(suan)(suan)款(kuan)(kuan)(kuan)中的(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)(liang)(liang)(liang)(liang)兩表相(xiang)對(dui)(dui)(dui)應(ying)(ying)(ying)的(de)(de)(de)(de)(de)(de)(de)內容(rong)(rong)，逐一(yi)對(dui)(dui)(dui)比(bi)(bi)。如上(shang)表，2008年2月的(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)計(ji)量(liang)(liang)(liang)(liang)(liang)(liang)完(wan)成(cheng)(cheng)砼(tong)600 m3，假如工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)總量(liang)(liang)(liang)(liang)(liang)(liang)為1800 m3，則該工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)砼(tong)的(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)(liang)(liang)(liang)(liang)已完(wan)成(cheng)(cheng)了33.33%，以此類(lei)推，就能(neng)輕易了解(jie)其他(ta)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)完(wan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)度，就能(neng)分(fen)析(xi)未完(wan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)(liang)(liang)(liang)(liang)和還應(ying)(ying)(ying)發生未完(wan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)材料費、人(ren)(ren)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)費等(deng)。因(yin)預(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)(liang)(liang)(liang)(liang)是(shi)(shi)投(tou)標(biao)(biao)時(shi)(shi)的(de)(de)(de)(de)(de)(de)(de)必備的(de)(de)(de)(de)(de)(de)(de)初始資(zi)料，他(ta)的(de)(de)(de)(de)(de)(de)(de)完(wan)成(cheng)(cheng)情(qing)況(kuang)，自然(ran)只有(you)(you)應(ying)(ying)(ying)收(shou)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)(liang)(liang)(liang)(liang)結(jie)算(suan)(suan)(suan)(suan)(suan)清(qing)(qing)(qing)單(dan)考核，兩者(zhe)存在(zai)密切的(de)(de)(de)(de)(de)(de)(de)關(guan)系。從預(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)(liang)(liang)(liang)(liang)清(qing)(qing)(qing)單(dan)中的(de)(de)(de)(de)(de)(de)(de)數量(liang)(liang)(liang)(liang)(liang)(liang)分(fen)析(xi)，財務人(ren)(ren)員能(neng)很容(rong)(rong)易查找應(ying)(ying)(ying)收(shou)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)(suan)(suan)(suan)(suan)清(qing)(qing)(qing)單(dan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)完(wan)整性(xing)，以及是(shi)(shi)否(fou)存在(zai)增(zeng)加或減(jian)少(shao)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)變(bian)更內容(rong)(rong)。應(ying)(ying)(ying)收(shou)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)(suan)(suan)(suan)(suan)清(qing)(qing)(qing)單(dan)與預(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)資(zi)料相(xiang)比(bi)(bi)較(jiao)時(shi)(shi)，一(yi)定(ding)要掌握施工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)期是(shi)(shi)否(fou)有(you)(you)變(bian)更工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)、獎罰(fa)、誤(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)和補貼等(deng)。

二、應收(shou)工程結算工程量與應付(fu)施工人員薪(xin)酬比

建(jian)(jian)筑(zhu)(zhu)(zhu)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)應(ying)(ying)(ying)(ying)付施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)薪(xin)酬(chou)，主要是(shi)指施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)完成的(de)(de)(de)(de)攪(jiao)拌砼、鋼筋制(zhi)作(zuo)、安(an)裝模板等工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)量(liang)(liang)，乘(cheng)以施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)企(qi)(qi)(qi)業(ye)(ye)內部制(zhi)定(ding)的(de)(de)(de)(de)計(ji)(ji)(ji)件(jian)單(dan)(dan)(dan)價計(ji)(ji)(ji)算(suan)(suan)的(de)(de)(de)(de)金(jin)額。也可以簡稱人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)費(fei)(fei)，它(ta)(ta)與(yu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)概預(yu)算(suan)(suan)中(zhong)的(de)(de)(de)(de)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)費(fei)(fei)不是(shi)同(tong)一(yi)概念，因(yin)(yin)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)概預(yu)算(suan)(suan)中(zhong)的(de)(de)(de)(de)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)費(fei)(fei)是(shi)合(he)同(tong)價，施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)企(qi)(qi)(qi)業(ye)(ye)中(zhong)應(ying)(ying)(ying)(ying)付施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)的(de)(de)(de)(de)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)費(fei)(fei)是(shi)根據(ju)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)地施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)實(shi)(shi)際情(qing)況，企(qi)(qi)(qi)業(ye)(ye)內部制(zhi)定(ding)的(de)(de)(de)(de)市場價。這(zhe)些工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)的(de)(de)(de)(de)核(he)(he)算(suan)(suan)往往需要親(qin)臨(lin)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)地的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)師編制(zhi)完成，一(yi)般(ban)(ban)會計(ji)(ji)(ji)核(he)(he)算(suan)(suan)人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)是(shi)無法達到同(tong)等建(jian)(jian)筑(zhu)(zhu)(zhu)專業(ye)(ye)水平，而要審核(he)(he)應(ying)(ying)(ying)(ying)付施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)的(de)(de)(de)(de)薪(xin)酬(chou)中(zhong)的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)是(shi)否符合(he)事實(shi)(shi)，就只能依賴于建(jian)(jian)筑(zhu)(zhu)(zhu)專業(ye)(ye)的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)師。建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)師提供應(ying)(ying)(ying)(ying)付施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)資的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)清單(dan)(dan)(dan)，財務人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)在不掌握建(jian)(jian)筑(zhu)(zhu)(zhu)業(ye)(ye)務的(de)(de)(de)(de)情(qing)況下，更是(shi)難(nan)以審核(he)(he)它(ta)(ta)的(de)(de)(de)(de)真實(shi)(shi)性(xing)，如出現虛假(jia)現象，財務人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)如不采(cai)取合(he)理的(de)(de)(de)(de)分(fen)(fen)(fen)析論證，是(shi)無法論證資料的(de)(de)(de)(de)真實(shi)(shi)性(xing)，然而利用(yong)應(ying)(ying)(ying)(ying)收工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)清單(dan)(dan)(dan)，與(yu)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)應(ying)(ying)(ying)(ying)付施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)薪(xin)酬(chou)中(zhong)的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)對(dui)比，很容易找(zhao)到他(ta)們的(de)(de)(de)(de)共同(tong)點和不同(tong)之處。因(yin)(yin)它(ta)(ta)們都是(shi)由同(tong)一(yi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)地的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)，以不同(tong)結(jie)算(suan)(suan)方(fang)式計(ji)(ji)(ji)算(suan)(suan)出的(de)(de)(de)(de)結(jie)果，建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)師在結(jie)算(suan)(suan)當期應(ying)(ying)(ying)(ying)收工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)(suan)款時(shi)，又必須(xu)以當期施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)完成的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)加(jia)上(shang)分(fen)(fen)(fen)包(bao)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)為基礎。因(yin)(yin)此兩者存(cun)在密切的(de)(de)(de)(de)聯(lian)糸。如在審核(he)(he)2008年2月份(fen)應(ying)(ying)(ying)(ying)付施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)薪(xin)酬(chou)時(shi)，財務人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)結(jie)合(he)上(shang)例單(dan)(dan)(dan)位工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)概預(yu)算(suan)(suan)表(biao)的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)，如不存(cun)在時(shi)間上(shang)的(de)(de)(de)(de)差(cha)異(yi)，施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)當期完成的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)以砼為例=600m3減分(fen)(fen)(fen)包(bao)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)完成的(de)(de)(de)(de)砼，乘(cheng)以施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)企(qi)(qi)(qi)業(ye)(ye)內部制(zhi)定(ding)的(de)(de)(de)(de)計(ji)(ji)(ji)件(jian)單(dan)(dan)(dan)價，就是(shi)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)2008年2月份(fen)完成砼的(de)(de)(de)(de)應(ying)(ying)(ying)(ying)付薪(xin)酬(chou)。同(tong)理計(ji)(ji)(ji)算(suan)(suan)鋼筋制(zhi)安(an)等其他(ta)建(jian)(jian)筑(zhu)(zhu)(zhu)內容，構成當期施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)薪(xin)酬(chou)總額。在一(yi)般(ban)(ban)情(qing)況下應(ying)(ying)(ying)(ying)收工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)一(yi)定(ding)要等于本企(qi)(qi)(qi)業(ye)(ye)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)完成的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)總量(liang)(liang)加(jia)上(shang)分(fen)(fen)(fen)包(bao)企(qi)(qi)(qi)業(ye)(ye)完成的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)，如不相等財務人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)才有(you)根據(ju)查找(zhao)它(ta)(ta)的(de)(de)(de)(de)差(cha)異(yi)形成的(de)(de)(de)(de)原因(yin)(yin)。在進行應(ying)(ying)(ying)(ying)收工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)清單(dan)(dan)(dan)與(yu)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)應(ying)(ying)(ying)(ying)付施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)薪(xin)酬(chou)的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)對(dui)比時(shi)，一(yi)定(ding)要注意工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)的(de)(de)(de)(de)連續性(xing)，分(fen)(fen)(fen)包(bao)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)與(yu)本企(qi)(qi)(qi)業(ye)(ye)完成的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)，以及各時(shi)段的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)劃分(fen)(fen)(fen)。

三、應付施工人(ren)員薪酬與(yu)材料采購比

建筑施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)企業(ye)(ye)中(zhong)(zhong)材(cai)(cai)料(liao)(liao)(liao)(liao)(liao)采(cai)購主要有鋼筋、模板、磚、水(shui)(shui)(shui)泥(ni)(ni)和(he)河(he)沙款。這些(xie)材(cai)(cai)料(liao)(liao)(liao)(liao)(liao)到(dao)達(da)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)地后，由(you)于(yu)消(xiao)耗(hao)數(shu)量(liang)(liang)(liang)(liang)多(duo)，進貨頻繁，工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)使用(yong)時(shi)不可(ke)能辦理(li)(li)領用(yong)手續，只(zhi)能經驗收人(ren)(ren)員和(he)項目經理(li)(li)簽字認可(ke)后交(jiao)財(cai)務會計人(ren)(ren)員進行賬務處理(li)(li)。各種(zhong)材(cai)(cai)料(liao)(liao)(liao)(liao)(liao)用(yong)于(yu)面(mian)廣，隱蔽工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)消(xiao)耗(hao)的(de)(de)(de)(de)(de)材(cai)(cai)料(liao)(liao)(liao)(liao)(liao)占多(duo)數(shu)，如鋼筋、水(shui)(shui)(shui)泥(ni)(ni)、河(he)沙等(deng)等(deng)，這些(xie)材(cai)(cai)料(liao)(liao)(liao)(liao)(liao)實(shi)際(ji)(ji)(ji)消(xiao)耗(hao)數(shu)量(liang)(liang)(liang)(liang)，會計人(ren)(ren)員無法(fa)核對(dui)和(he)計算(suan)它(ta)的(de)(de)(de)(de)(de)真(zhen)實(shi)性，自然影響工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)的(de)(de)(de)(de)(de)整(zheng)個成(cheng)本(ben)核算(suan)，同時(shi)也(ye)無法(fa)判(pan)斷材(cai)(cai)料(liao)(liao)(liao)(liao)(liao)采(cai)購到(dao)達(da)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)地的(de)(de)(de)(de)(de)真(zhen)實(shi)性。要確認它(ta)的(de)(de)(de)(de)(de)真(zhen)實(shi)性，可(ke)以(yi)采(cai)用(yong)應(ying)付(fu)施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)員薪(xin)(xin)酬(chou)中(zhong)(zhong)的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)量(liang)(liang)(liang)(liang)相比(bi)較，因(yin)應(ying)付(fu)施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)員薪(xin)(xin)酬(chou)中(zhong)(zhong)的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)量(liang)(liang)(liang)(liang)是(shi)本(ben)企業(ye)(ye)完(wan)成(cheng)的(de)(de)(de)(de)(de)實(shi)際(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)量(liang)(liang)(liang)(liang)。它(ta)消(xiao)耗(hao)的(de)(de)(de)(de)(de)材(cai)(cai)料(liao)(liao)(liao)(liao)(liao)就是(shi)企業(ye)(ye)采(cai)購的(de)(de)(de)(de)(de)材(cai)(cai)料(liao)(liao)(liao)(liao)(liao)，與分包工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)量(liang)(liang)(liang)(liang)和(he)材(cai)(cai)料(liao)(liao)(liao)(liao)(liao)無關。在(zai)應(ying)付(fu)施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)員薪(xin)(xin)酬(chou)中(zhong)(zhong)的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)量(liang)(liang)(liang)(liang)中(zhong)(zhong)，一些(xie)材(cai)(cai)料(liao)(liao)(liao)(liao)(liao)不是(shi)以(yi)鋼筋制安那樣很容易查到(dao)消(xiao)耗(hao)數(shu)量(liang)(liang)(liang)(liang)，這些(xie)材(cai)(cai)料(liao)(liao)(liao)(liao)(liao)用(yong)量(liang)(liang)(liang)(liang)多(duo)，在(zai)購入時(shi)以(yi)方、噸(dun)、個為單(dan)價(jia)。如磚、水(shui)(shui)(shui)泥(ni)(ni)、中(zhong)(zhong)沙等(deng)、但在(zai)應(ying)付(fu)施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)員薪(xin)(xin)酬(chou)中(zhong)(zhong)的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)量(liang)(liang)(liang)(liang)中(zhong)(zhong)，不是(shi)以(yi)水(shui)(shui)(shui)泥(ni)(ni)、中(zhong)(zhong)沙等(deng)單(dan)件計算(suan)，而是(shi)以(yi)施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)員完(wan)成(cheng)的(de)(de)(de)(de)(de)形狀物(wu)計算(suan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)量(liang)(liang)(liang)(liang)。如常見的(de)(de)(de)(de)(de)砼是(shi)由(you)水(shui)(shui)(shui)泥(ni)(ni)、河(he)沙等(deng)組成(cheng)，在(zai)核對(dui)水(shui)(shui)(shui)泥(ni)(ni)、中(zhong)(zhong)沙的(de)(de)(de)(de)(de)實(shi)際(ji)(ji)(ji)用(yong)量(liang)(liang)(liang)(liang)時(shi)就只(zhi)能以(yi)當期施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)人(ren)(ren)員完(wan)成(cheng)的(de)(de)(de)(de)(de)砼，換(huan)算(suan)水(shui)(shui)(shui)泥(ni)(ni)、河(he)沙等(deng)實(shi)際(ji)(ji)(ji)用(yong)量(liang)(liang)(liang)(liang)。

以(yi)單位工(gong)程(cheng)(cheng)概(gai)預算(suan)表砼C25砼600m3為例(li)(li)組合材(cai)料(liao)(liao)用料(liao)(liao)：坍落度150±30mm，水(shui)灰(hui)比0.5，砂率36.2%為例(li)(li)（注(zhu)：施(shi)工(gong)中一些指標是必須(xu)符合）。然后根據建筑工(gong)程(cheng)(cheng)師根據各地工(gong)程(cheng)(cheng)配(pei)合比要求，可提供每(mei)一方砼的材(cai)料(liao)(liao)比，以(yi)水(shui)泥(ni)0.27噸(dun)/ m3，中砂0.47 m3/ m3，卵石0.73 m3/ m3，水(shui)175kg/ m3，摻合料(liao)(liao)80 kg/ m3計算(suan)，則該施(shi)工(gong)期(qi)消耗(hao)材(cai)料(liao)(liao)為：

水泥600×0.27噸=162噸

中沙600×0.47m3=282m3

卵石600×0.73m3=438m3

水 600×0.175m3=105m3

摻(chan)合料(liao)600×0.08 T=48 T

鋼筋75.8 T

以(yi)水(shui)泥(ni)為(wei)例，理論計算本(ben)(ben)期(qi)消耗(hao)162噸，加(jia)上3%的(de)合(he)理損(sun)耗(hao)后，當期(qi)水(shui)泥(ni)166.86噸。掌握了(le)水(shui)泥(ni)本(ben)(ben)期(qi)消耗(hao)量，則本(ben)(ben)期(qi)水(shui)泥(ni)材料采購=本(ben)(ben)期(qi)消耗(hao)量166.86噸+本(ben)(ben)期(qi)庫存-上期(qi)庫存。

因(yin)此根(gen)據應(ying)付(fu)施(shi)工(gong)(gong)人員(yuan)薪酬(chou)工(gong)(gong)程(cheng)數量(liang)(liang)清單，很容易計(ji)算出某時(shi)段(duan)施(shi)工(gong)(gong)期(qi)各(ge)類材料消耗(hao)量(liang)(liang)，根(gen)據本(ben)(ben)期(qi)庫存、上(shang)期(qi)庫存和本(ben)(ben)期(qi)消耗(hao)量(liang)(liang)，就能核實和分(fen)析本(ben)(ben)期(qi)各(ge)類材料采(cai)購的(de)真(zhen)實性，查找(zhao)存在(zai)差異因(yin)素。在(zai)材料采(cai)購與(yu)應(ying)付(fu)施(shi)工(gong)(gong)人員(yuan)薪酬(chou)對(dui)比時(shi)，一定要注重庫存材料的(de)實地盤存工(gong)(gong)作。

在利用材料(liao)采(cai)(cai)(cai)購(gou)數量基(ji)礎上，再(zai)回歸(gui)到應收工(gong)(gong)(gong)(gong)程(cheng)(cheng)結(jie)(jie)算(suan)(suan)款(kuan)工(gong)(gong)(gong)(gong)程(cheng)(cheng)量比(bi)較，分析當期工(gong)(gong)(gong)(gong)程(cheng)(cheng)實(shi)際(ji)消(xiao)耗材料(liao)與(yu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)實(shi)際(ji)采(cai)(cai)(cai)購(gou)材料(liao)之間的(de)差異(yi)，判(pan)斷(duan)其差異(yi)形成(cheng)的(de)原因。又進(jin)一(yi)步證實(shi)材料(liao)采(cai)(cai)(cai)購(gou)和應付(fu)施(shi)工(gong)(gong)(gong)(gong)人員(yuan)薪酬結(jie)(jie)算(suan)(suan)的(de)真實(shi)性，通過這些工(gong)(gong)(gong)(gong)程(cheng)(cheng)實(shi)際(ji)發生數據與(yu)預算(suan)(suan)（合同價(jia)）工(gong)(gong)(gong)(gong)程(cheng)(cheng)量一(yi)一(yi)核(he)對、一(yi)環扣一(yi)環，循環進(jin)行(xing)，環環相比(bi)。一(yi)套施(shi)工(gong)(gong)(gong)(gong)企(qi)業(ye)會計(ji)(ji)核(he)算(suan)(suan)的(de)環比(bi)方(fang)法，就(jiu)能使一(yi)個略知簡單的(de)建(jian)筑資料(liao)的(de)會計(ji)(ji)人員(yuan)，勝任建(jian)筑施(shi)工(gong)(gong)(gong)(gong)企(qi)業(ye)行(xing)業(ye)的(de)一(yi)般工(gong)(gong)(gong)(gong)作量的(de)審(shen)核(he)的(de)工(gong)(gong)(gong)(gong)作。

四、環比法在運(yun)用中(zhong)的注意事項(xiang)

篇6

曾經(jing)貨(huo)幣(bi)時(shi)(shi)(shi)間價值(zhi)(zhi)(zhi)是財(cai)務管理的專屬，自2006年(nian)我(wo)國(guo)(guo)企業會(hui)計準(zhun)(zhun)則將其引入(ru)之(zhi)后，貨(huo)幣(bi)時(shi)(shi)(shi)間價值(zhi)(zhi)(zhi)在會(hui)計中得(de)到了廣泛的應用，并且(qie)越來越受(shou)到關(guan)注。貨(huo)幣(bi)時(shi)(shi)(shi)間價值(zhi)(zhi)(zhi)開(kai)辟了我(wo)國(guo)(guo)會(hui)計核算(suan)的新方法，使(shi)得(de)會(hui)計信息更(geng)加(jia)相關(guan)，更(geng)加(jia)體(ti)現(xian)經(jing)濟(ji)實質的重(zhong)要性。本文就貨(huo)幣(bi)時(shi)(shi)(shi)間價值(zhi)(zhi)(zhi)在我(wo)國(guo)(guo)企業會(hui)計準(zhun)(zhun)則中應用進行歸(gui)納總結，分析(xi)貨(huo)幣(bi)時(shi)(shi)(shi)間價值(zhi)(zhi)(zhi)在企業會(hui)計準(zhun)(zhun)則中發展。

一(yi)、貨幣時間價值理論

（一）貨幣時間(jian)價值的定義

貨(huo)幣(bi)(bi)的(de)(de)(de)時間(jian)價(jia)值(zhi)是(shi)指在(zai)社會生(sheng)產和再(zai)生(sheng)產的(de)(de)(de)過程中(zhong)，貨(huo)幣(bi)(bi)經(jing)過一定時間(jian)的(de)(de)(de)投(tou)資和再(zai)投(tou)資后所增加的(de)(de)(de)價(jia)值(zhi)，也稱為(wei)(wei)資金(jin)的(de)(de)(de)時間(jian)價(jia)值(zhi)[1]。在(zai)經(jing)濟(ji)時代中(zhong)，貨(huo)幣(bi)(bi)會隨著時間(jian)的(de)(de)(de)推移發生(sheng)增值(zhi)。例(li)如，2000年(nian)(nian)的(de)(de)(de)100萬(wan)(wan)(wan)元(yuan)(yuan)，到今(jin)天它的(de)(de)(de)經(jing)濟(ji)價(jia)值(zhi)就不只100萬(wan)(wan)(wan)元(yuan)(yuan)，即便不存在(zai)通貨(huo)膨脹也會如此。其(qi)原(yuan)因是(shi)貨(huo)幣(bi)(bi)具(ju)有時間(jian)價(jia)值(zhi)。例(li)如，在(zai)2000年(nian)(nian)將(jiang)(jiang)(jiang)100萬(wan)(wan)(wan)元(yuan)(yuan)存在(zai)銀行(xing)，假設(she)每年(nian)(nian)的(de)(de)(de)銀行(xing)利(li)(li)率(lv)為(wei)(wei)5%，一年(nian)(nian)后，該100萬(wan)(wan)(wan)元(yuan)(yuan)將(jiang)(jiang)(jiang)產生(sheng)5萬(wan)(wan)(wan)的(de)(de)(de)利(li)(li)息，100萬(wan)(wan)(wan)元(yuan)(yuan)的(de)(de)(de)價(jia)值(zhi)將(jiang)(jiang)(jiang)變(bian)為(wei)(wei)105萬(wan)(wan)(wan)元(yuan)(yuan)，這就是(shi)貨(huo)幣(bi)(bi)的(de)(de)(de)時間(jian)價(jia)值(zhi)。在(zai)實務中(zhong)，人(ren)們(men)通常利(li)(li)用相對(dui)值(zhi)表示貨(huo)幣(bi)(bi)的(de)(de)(de)時間(jian)價(jia)值(zhi)，例(li)如，銀行(xing)利(li)(li)率(lv)、國債利(li)(li)率(lv)及投(tou)資收益(yi)率(lv)等等。

（二）貨(huo)幣(bi)時(shi)間價值的(de)計量

隨著(zhu)時(shi)(shi)間(jian)的(de)(de)(de)(de)推移，貨幣(bi)發(fa)生增值(zhi)。2000年的(de)(de)(de)(de)100萬(wan)(wan)元與2010年的(de)(de)(de)(de)100多(duo)萬(wan)(wan)元甚至更多(duo)在(zai)(zai)經濟(ji)價(jia)值(zhi)上(shang)(shang)(shang)是相等(deng)的(de)(de)(de)(de)。也就是說，2000年的(de)(de)(de)(de)100萬(wan)(wan)元在(zai)(zai)經濟(ji)價(jia)值(zhi)上(shang)(shang)(shang)不(bu)等(deng)于2010年的(de)(de)(de)(de)100萬(wan)(wan)元。由于在(zai)(zai)不(bu)同時(shi)(shi)間(jian)點(dian)上(shang)(shang)(shang)的(de)(de)(de)(de)貨幣(bi)經濟(ji)價(jia)值(zhi)不(bu)相等(deng)。因(yin)此，不(bu)同時(shi)(shi)間(jian)點(dian)上(shang)(shang)(shang)的(de)(de)(de)(de)貨幣(bi)不(bu)能(neng)直接進行比較，應該對它們進行折算，折算在(zai)(zai)同一時(shi)(shi)間(jian)基礎上(shang)(shang)(shang)，才能(neng)進行比較和(he)計(ji)(ji)算。具體(ti)的(de)(de)(de)(de)折算方法(fa)主要有兩種：單利計(ji)(ji)算法(fa)和(he)復(fu)利計(ji)(ji)算法(fa)。

1.單(dan)利(li)(li)計(ji)(ji)(ji)(ji)算(suan)法(fa)。單(dan)利(li)(li)計(ji)(ji)(ji)(ji)算(suan)法(fa)是(shi)指在規定的期限內獲得的利(li)(li)息均不計(ji)(ji)(ji)(ji)算(suan)利(li)(li)息，只就本(ben)(ben)金計(ji)(ji)(ji)(ji)算(suan)利(li)(li)息的方(fang)法(fa)。其計(ji)(ji)(ji)(ji)算(suan)公式(shi)是(shi)：I=P×i×n （I為利(li)(li)息；P為本(ben)(ben)金；i為利(li)(li)率；n為時間，通常以年為單(dan)位），S=P+P×i×n（S為本(ben)(ben)利(li)(li)和(he)）。例如，初將100萬元(yuan)存入銀(yin)行，假設銀(yin)行存款(kuan)利(li)(li)率為10%，則二年后(hou)的本(ben)(ben)利(li)(li)和(he)為120萬元(yuan)，其中(zhong)本(ben)(ben)金為100萬元(yuan)，每(mei)年的利(li)(li)息為10萬元(yuan)[2]。

2.復(fu)利(li)(li)(li)計算(suan)法。復(fu)利(li)(li)(li)計算(suan)法與(yu)單利(li)(li)(li)法不同(tong)，它不僅對本金計算(suan)利(li)(li)(li)息(xi)，而且對未(wei)提(ti)出的(de)利(li)(li)(li)息(xi)也要計算(suan)利(li)(li)(li)息(xi)，俗稱利(li)(li)(li)滾利(li)(li)(li)。其計算(suan)公式是(shi)(shi)：S=P×（1+i）n=P×（S/P，i，n）是(shi)(shi)復(fu)利(li)(li)(li)終(zhong)值系數；P=S×（1+i）-n=S×（P/S，i，n）是(shi)(shi)復(fu)利(li)(li)(li)現值系數。例如(ru)，初將100萬元存(cun)入銀行，假設銀行存(cun)款利(li)(li)(li)率為10%，則二(er)年(nian)后(hou)的(de)本利(li)(li)(li)和(he)為121萬元，其中本金為100萬元，第一年(nian)利(li)(li)(li)息(xi)為10萬元，第二(er)年(nian)的(de)利(li)(li)(li)息(xi)為110萬元的(de)利(li)(li)(li)息(xi)即11萬元。

由(you)此(ci)(ci)可(ke)見，單利(li)法和(he)復(fu)利(li)法計(ji)算貨(huo)幣(bi)時間(jian)價值存在較大(da)差異，假設存款(kuan)金(jin)額大(da)，且時間(jian)長，則計(ji)算結果將相差很大(da)。在實際經濟生(sheng)活中，復(fu)利(li)計(ji)算更貼近貨(huo)幣(bi)時間(jian)增值過程，因此(ci)(ci)，復(fu)利(li)法得到(dao)廣泛的應用。

二、貨(huo)幣時間價(jia)值在(zai)企業(ye)會計準則中的應用

自(zi)2006年我(wo)國企業會計(ji)準則引入(ru)貨(huo)幣時間價值以來，其(qi)在我(wo)國企業會計(ji)準則中得到廣泛(fan)的應用(yong)，列舉幾個應用(yong)如下：

（一）貨(huo)幣時(shi)間價值在債券投(tou)資與(yu)發行核算中的運用

在新準(zhun)則(ze)中規定，當企業投資(zi)或(huo)發(fa)行債(zhai)券(quan)時，按照(zhao)實際購買或(huo)發(fa)行價格和債(zhai)券(quan)面(mian)值之間(jian)的差額(e)確認利(li)(li)息調整(zheng)金額(e)，然后，在整(zheng)個發(fa)行期(qi)間(jian)將利(li)(li)息調整(zheng)金額(e)按照(zhao)實際利(li)(li)率(lv)法進行攤銷。每期(qi)計(ji)入投資(zi)收益(yi)或(huo)財務費用的利(li)(li)息為按照(zhao)市場實際利(li)(li)率(lv)計(ji)算的利(li)(li)息，而不是(shi)名(ming)義利(li)(li)息，此(ci)做法體現了債(zhai)券(quan)在投資(zi)或(huo)發(fa)行期(qi)間(jian)貨幣(bi)的時間(jian)價值。

（二）貨幣(bi)時間價值在固定資產(chan)、無形資產(chan)準則中(zhong)的(de)應用(yong)

2006年《企業會(hui)計(ji)(ji)準則(ze)第(di)4號――固(gu)定(ding)(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)(chan)》對(dui)(dui)分期付款(kuan)購買固(gu)定(ding)(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)(chan)的(de)初始(shi)計(ji)(ji)量做了(le)如(ru)下規(gui)定(ding)(ding)(ding)(ding)：購買固(gu)定(ding)(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)(chan)的(de)價款(kuan)超過正常(chang)信用(yong)(yong)(yong)條件 （通常(chang)在(zai)三年以上）延期支付，實質上具有融資(zi)(zi)(zi)(zi)租賃性質的(de)，固(gu)定(ding)(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)(chan)成本以購買價款(kuan)的(de)現(xian)(xian)(xian)(xian)(xian)值(zhi)(zhi)為(wei)基礎確(que)定(ding)(ding)(ding)(ding)。此外，新會(hui)計(ji)(ji)準則(ze)還在(zai)預(yu)計(ji)(ji)凈(jing)殘(can)值(zhi)(zhi)定(ding)(ding)(ding)(ding)義別強調了(le)現(xian)(xian)(xian)(xian)(xian)值(zhi)(zhi)，即(ji)確(que)定(ding)(ding)(ding)(ding)預(yu)計(ji)(ji)凈(jing)殘(can)值(zhi)(zhi)時其金額應為(wei)其折現(xian)(xian)(xian)(xian)(xian)值(zhi)(zhi)。新會(hui)計(ji)(ji)準則(ze)還規(gui)定(ding)(ding)(ding)(ding)，棄置費用(yong)(yong)(yong)的(de)金額與其現(xian)(xian)(xian)(xian)(xian)值(zhi)(zhi)通常(chang)較大的(de)固(gu)定(ding)(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)(chan)需要考慮貨幣(bi)時間(jian)價值(zhi)(zhi)，即(ji)在(zai)固(gu)定(ding)(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)(chan)的(de)使用(yong)(yong)(yong)壽命內按照預(yu)計(ji)(ji)負(fu)債(zhai)的(de)攤余成本和(he)實際利(li)率計(ji)(ji)算確(que)定(ding)(ding)(ding)(ding)的(de)利(li)息費用(yong)(yong)(yong)應當(dang)在(zai)發(fa)生時計(ji)(ji)入財務(wu)費用(yong)(yong)(yong)。《企業會(hui)計(ji)(ji)準則(ze)第(di)6號――無形資(zi)(zi)(zi)(zi)產(chan)(chan)》中對(dui)(dui)于實質上具有融資(zi)(zi)(zi)(zi)性質的(de)無形資(zi)(zi)(zi)(zi)產(chan)(chan)的(de)初始(shi)計(ji)(ji)量同固(gu)定(ding)(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)(chan)準則(ze)相(xiang)關規(gui)定(ding)(ding)(ding)(ding)相(xiang)同，均體(ti)現(xian)(xian)(xian)(xian)(xian)了(le)貨幣(bi)時間(jian)價值(zhi)(zhi)理(li)論[3]。

（三）貨幣時間價(jia)值在收(shou)入(ru)中的應用(yong)

2006年(nian)《企(qi)業會計準(zhun)則第14號――收(shou)入(ru)》對分期收(shou)款(kuan)銷售商品的銷售收(shou)入(ru)（實質(zhi)上具有融資性質(zhi)）確認(ren)按照分期收(shou)款(kuan)價格(ge)的現(xian)值為依據，每期應確認(ren)融資費(fei)用[4]。

（四）貨幣時(shi)間價值在職(zhi)工薪酬中的應(ying)用

篇7

在(zai)高職院校(xiao)(xiao)(xiao)的(de)(de)(de)(de)經管類專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)中，會(hui)計(ji)(ji)(ji)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)是(shi)(shi)第一大專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)，不(bu)管是(shi)(shi)從招生(sheng)(sheng)(sheng)人數來看(kan)，還是(shi)(shi)從畢業(ye)(ye)(ye)人數來看(kan)，其都占據著第一名的(de)(de)(de)(de)位(wei)置。會(hui)計(ji)(ji)(ji)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)的(de)(de)(de)(de)招生(sheng)(sheng)(sheng)人數本(ben)來就(jiu)(jiu)比較多(duo)，再加上(shang)其它經管類專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)學(xue)(xue)生(sheng)(sheng)(sheng)在(zai)報(bao)到入校(xiao)(xiao)(xiao)后(hou)也有相(xiang)當一部分會(hui)轉為會(hui)計(ji)(ji)(ji)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)，最后(hou)導致會(hui)計(ji)(ji)(ji)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)的(de)(de)(de)(de)實(shi)際人數遠(yuan)遠(yuan)超出了招生(sheng)(sheng)(sheng)計(ji)(ji)(ji)劃。在(zai)有的(de)(de)(de)(de)學(xue)(xue)校(xiao)(xiao)(xiao)里，一個年級有多(duo)達20多(duo)個會(hui)計(ji)(ji)(ji)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)班(ban)級，上(shang)千名會(hui)計(ji)(ji)(ji)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)學(xue)(xue)生(sheng)(sheng)(sheng)。然而，從用人單位(wei)角度出發，會(hui)計(ji)(ji)(ji)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)僅僅是(shi)(shi)一種輔的(de)(de)(de)(de)工(gong)種，一般不(bu)需(xu)要(yao)大批量的(de)(de)(de)(de)會(hui)計(ji)(ji)(ji)人才。這也就(jiu)(jiu)導致了會(hui)計(ji)(ji)(ji)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)就(jiu)(jiu)業(ye)(ye)(ye)市場(chang)的(de)(de)(de)(de)供需(xu)失衡，導致了會(hui)計(ji)(ji)(ji)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)學(xue)(xue)生(sheng)(sheng)(sheng)的(de)(de)(de)(de)就(jiu)(jiu)業(ye)(ye)(ye)難問題。高職院校(xiao)(xiao)(xiao)要(yao)想提高會(hui)計(ji)(ji)(ji)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)畢業(ye)(ye)(ye)生(sheng)(sheng)(sheng)的(de)(de)(de)(de)就(jiu)(jiu)業(ye)(ye)(ye)度，就(jiu)(jiu)必須要(yao)與用人單位(wei)的(de)(de)(de)(de)需(xu)求相(xiang)一致，提高教學(xue)(xue)質量，提高會(hui)計(ji)(ji)(ji)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)畢業(ye)(ye)(ye)生(sheng)(sheng)(sheng)的(de)(de)(de)(de)綜合素質。

一、高(gao)職會計(ji)專業(ye)(ye)畢(bi)業(ye)(ye)生的就(jiu)業(ye)(ye)走向

1、從就業(ye)崗位來看，高職院(yuan)校的會計畢(bi)業(ye)生畢(bi)業(ye)后所主(zhu)要從事的工作(zuo)崗位類別較多，主(zhu)要有財(cai)務、稅務、審計、會計、出納、收銀、銷售等(deng)。

 2、從(cong)就(jiu)業(ye)(ye)行業(ye)(ye)來看(kan)，會計(ji)專業(ye)(ye)的(de)就(jiu)業(ye)(ye)面較廣，基本上涵蓋了所有的(de)行業(ye)(ye)，根據畢(bi)業(ye)(ye)生(sheng)反(fan)饋調查，高職院校會計(ji)專業(ye)(ye)畢(bi)業(ye)(ye)生(sheng)主要所從(cong)事(shi)(shi)的(de)行業(ye)(ye)包括了銀行業(ye)(ye)、房(fang)地產業(ye)(ye)、制造業(ye)(ye)、物流業(ye)(ye)、會計(ji)事(shi)(shi)務所、律師事(shi)(shi)務所、電(dian)信業(ye)(ye)等。

3、從就(jiu)業單(dan)位類型來看，高(gao)職院校會計專(zhuan)業畢業生(sheng)主要就(jiu)業單(dan)位為一(yi)(yi)些民營企(qi)(qi)業與(yu)個(ge)體企(qi)(qi)業，有(you)(you)少部(bu)分(fen)學(xue)生(sheng)在國有(you)(you)企(qi)(qi)業與(yu)國家行政機關(guan)單(dan)位就(jiu)業，這主要是因為國家企(qi)(qi)事業單(dan)位對于畢業生(sheng)的(de)文憑有(you)(you)一(yi)(yi)定的(de)要求，基本(ben)都要求具有(you)(you)本(ben)科以上文憑。

二、用人單位對高(gao)職會計專業(ye)(ye)畢業(ye)(ye)生素質要求(qiu)

根(gen)據用人(ren)單位的相關反饋，當前(qian)用人(ren)單位對于會(hui)計專業畢業生的素質(zhi)要求(qiu)主要集中(zhong)在以下五個方面：

一(yi)是(shi)職(zhi)業基(ji)(ji)礎知(zhi)識(shi)(shi)，主要(yao)包括與(yu)會(hui)(hui)計(ji)專業密切相(xiang)關的(de)基(ji)(ji)礎會(hui)(hui)計(ji)理(li)(li)論(lun)、財(cai)務會(hui)(hui)計(ji)理(li)(li)論(lun)、會(hui)(hui)計(ji)電算(suan)(suan)化、稅收知(zhi)識(shi)(shi)、財(cai)務管理(li)(li)知(zhi)識(shi)(shi)、會(hui)(hui)計(ji)賬目處(chu)理(li)(li)方法(fa)，以(yi)及計(ji)算(suan)(suan)機理(li)(li)論(lun)、辦公自動化軟件的(de)使(shi)用和一(yi)些(xie)基(ji)(ji)本的(de)法(fa)律、政治(zhi)知(zhi)識(shi)(shi)。

二(er)是工作技能(neng)(neng)，主(zhu)要是包括與會計(ji)(ji)相關的一些技能(neng)(neng)，例如(ru)查賬能(neng)(neng)力(li)、會計(ji)(ji)分(fen)析(xi)能(neng)(neng)力(li)、財(cai)務分(fen)析(xi)與決策能(neng)(neng)力(li)、信(xin)息獲取(qu)與處理能(neng)(neng)力(li)、會計(ji)(ji)業務處理能(neng)(neng)力(li)、財(cai)經閱讀寫作能(neng)(neng)力(li)等。

三(san)是學(xue)習(xi)能力(li)(li)。學(xue)習(xi)能力(li)(li)在現代社(she)會中具有非常(chang)重要的地位。首(shou)先來講，學(xue)校里所學(xue)到的各(ge)種(zhong)知識與實際工(gong)作總是會存在著較大差(cha)距的，這就需要學(xue)生在工(gong)作實踐中不(bu)斷加強學(xue)習(xi)，提(ti)高個人業(ye)(ye)務(wu)水平；其(qi)次，當前(qian)社(she)會的發(fa)展日新月(yue)異，各(ge)種(zhong)新理(li)論、新知識、新方法噴涌而出，這也需要會計從業(ye)(ye)人員不(bu)斷的進行學(xue)習(xi)，及時掌握(wo)行業(ye)(ye)的最新動態，更(geng)新業(ye)(ye)務(wu)知識。

四是吃(chi)苦(ku)耐(nai)勞精神(shen)。會計工(gong)作是一項需要(yao)極大耐(nai)心與細心的(de)(de)工(gong)作，工(gong)作量大、工(gong)作繁雜，經常需要(yao)加(jia)(jia)班加(jia)(jia)點，因此(ci)對于員工(gong)的(de)(de)吃(chi)苦(ku)耐(nai)勞精神(shen)有(you)較高(gao)的(de)(de)要(yao)求。

三(san)、高職會(hui)計專業(ye)學生就業(ye)影(ying)響因素分(fen)析

（一）社(she)會(hui)市場因素對就業的影響

當(dang)前(qian)，會(hui)計(ji)(ji)專業(ye)就(jiu)(jiu)(jiu)業(ye)市場呈現(xian)出“供大(da)于(yu)求(qiu)”的(de)局面(mian)，也就(jiu)(jiu)(jiu)是(shi)用(yong)人單位處于(yu)“買方(fang)市場”。在這(zhe)種情況下，用(yong)人單位對于(yu)招(zhao)收人員的(de)素質要(yao)求(qiu)就(jiu)(jiu)(jiu)會(hui)相應的(de)提高(gao)(gao)(gao)，不(bu)僅要(yao)求(qiu)具備一(yi)定的(de)專業(ye)技術知識，還要(yao)求(qiu)具備實際(ji)動(dong)手操作能力。然而(er)，當(dang)前(qian)高(gao)(gao)(gao)職會(hui)計(ji)(ji)專業(ye)學(xue)(xue)生(sheng)普遍存(cun)在的(de)問題就(jiu)(jiu)(jiu)是(shi)實際(ji)動(dong)手能力不(bu)強，加之社會(hui)對于(yu)高(gao)(gao)(gao)職學(xue)(xue)生(sheng)存(cun)在著(zhu)一(yi)定的(de)偏見，這(zhe)些都導致高(gao)(gao)(gao)職會(hui)計(ji)(ji)畢業(ye)生(sheng)就(jiu)(jiu)(jiu)業(ye)難問題。

（二）學校因素對就業的影(ying)響

目前在高職(zhi)院校中，大部分(fen)教師(shi)并不具備會(hui)(hui)計師(shi)資格(ge)，“雙(shuang)師(shi)型”教師(shi)較為匱(kui)乏。同時，高職(zhi)會(hui)(hui)計教學中偏重(zhong)于會(hui)(hui)計專業(ye)基(ji)礎(chu)知識，重(zhong)理論，輕實(shi)(shi)踐。這些(xie)因素(su)都制(zhi)約著高職(zhi)院校會(hui)(hui)計專業(ye)畢(bi)業(ye)生(sheng)實(shi)(shi)踐能力的提高，也(ye)影響了(le)畢(bi)業(ye)生(sheng)的就業(ye)。

（三）學(xue)生自身因(yin)素對就業的(de)影響

學生(sheng)的學習(xi)(xi)成績、實踐(jian)技能、就(jiu)業心態(tai)，是(shi)否(fou)取得(de)了(le)會計(ji)從業資(zi)格證、是(shi)否(fou)取得(de)了(le)初(chu)級會計(ji)資(zi)格證等自身因素對于就(jiu)業也有著重要的影響。學習(xi)(xi)成績優秀、實踐(jian)技能強、取得(de)了(le)相應的資(zi)格證書(shu)的學生(sheng)往(wang)往(wang)更加(jia)容(rong)易就(jiu)業。

四、提升高(gao)職(zhi)會計(ji)專業(ye)畢業(ye)生就業(ye)質量的途徑(jing)

從(cong)學校方面而言(yan)，提高(gao)高(gao)職會計專業畢業生就業質量，需要從(cong)以下幾個方面做起(qi)：

一是要(yao)完善高職(zhi)院(yuan)校(xiao)的就(jiu)(jiu)業(ye)指導機(ji)制。高職(zhi)院(yuan)校(xiao)要(yao)高度(du)重(zhong)視就(jiu)(jiu)業(ye)指導工作(zuo)，制定相應(ying)的就(jiu)(jiu)業(ye)指導措施，建立完善就(jiu)(jiu)業(ye)指導中心。在(zai)學(xue)生入學(xue)時(shi)，就(jiu)(jiu)要(yao)對學(xue)生開展就(jiu)(jiu)業(ye)輔導工作(zuo)，為學(xue)生普及職(zhi)業(ye)規劃教育，提前(qian)樹立起職(zhi)業(ye)觀念，以使其在(zai)高校(xiao)的學(xue)習中能做(zuo)到有的放矢。

二(er)是要改進教(jiao)(jiao)學(xue)(xue)方(fang)法。首先來說(shuo)，要會(hui)計(ji)理(li)論教(jiao)(jiao)學(xue)(xue)中，應多(duo)增(zeng)加真實(shi)(shi)(shi)(shi)案例，引(yin)入工(gong)作(zuo)過程導向教(jiao)(jiao)學(xue)(xue)法，使用企業真實(shi)(shi)(shi)(shi)的(de)(de)賬冊進行(xing)情景式教(jiao)(jiao)學(xue)(xue)，讓學(xue)(xue)生真正了解實(shi)(shi)(shi)(shi)際中的(de)(de)會(hui)計(ji)工(gong)作(zuo)是怎(zen)么樣的(de)(de)。其次，在實(shi)(shi)(shi)(shi)踐(jian)教(jiao)(jiao)學(xue)(xue)中要多(duo)進行(xing)手工(gong)模擬實(shi)(shi)(shi)(shi)驗(yan)、會(hui)計(ji)電算化(hua)實(shi)(shi)(shi)(shi)驗(yan)、財務(wu)分(fen)析管理(li)實(shi)(shi)(shi)(shi)驗(yan)，要增(zeng)加實(shi)(shi)(shi)(shi)踐(jian)教(jiao)(jiao)學(xue)(xue)課(ke)時，使學(xue)(xue)生熟練掌握相(xiang)關的(de)(de)會(hui)計(ji)技能(neng)。

三是要對課程體系改革。目前(qian)，我國高(gao)職(zhi)(zhi)會計專業教學(xue)仍然屬(shu)于學(xue)科(ke)課程模式，與(yu)職(zhi)(zhi)業教育的(de)特(te)點(dian)不相適合。雖然這種模式能為學(xue)生(sheng)打下較好的(de)理論基礎(chu)，但(dan)卻不能讓學(xue)生(sheng)形成良好的(de)實(shi)踐能力。因此，高(gao)職(zhi)(zhi)院(yuan)校需要根據職(zhi)(zhi)業教育的(de)特(te)點(dian)，對課程體系進行系統(tong)的(de)改革，將培養應(ying)用型(xing)技術(shu)人才(cai)作為教學(xue)目標，開導針對工作的(de)教學(xue)。

 提升高職會(hui)計專業(ye)畢業(ye)生就(jiu)業(ye)質(zhi)量離不開學生自身的努力(li)，作(zuo)為(wei)高職會(hui)計專業(ye)學生，要想畢業(ye)后順(shun)利(li)找(zhao)到工作(zuo)，需要從以(yi)下幾方面做起：

一是要提(ti)(ti)高(gao)(gao)綜(zong)合素質(zhi)，提(ti)(ti)高(gao)(gao)實(shi)踐動(dong)手能(neng)(neng)力(li)。高(gao)(gao)職會計專業學(xue)生除了要認(ren)真學(xue)習(xi)(xi)好會計專業的(de)相(xiang)關知識，還要積極學(xue)習(xi)(xi)英語、計算(suan)機、駕駛(shi)等實(shi)用(yong)技(ji)能(neng)(neng)，要各級參加各種(zhong)社會實(shi)踐活(huo)動(dong)，提(ti)(ti)高(gao)(gao)自己(ji)的(de)溝通交通、團隊合作、組(zu)織(zhi)協調(diao)能(neng)(neng)力(li)，同(tong)(tong)時還要各級參與學(xue)校組(zu)織(zhi)的(de)各種(zhong)實(shi)踐教學(xue)、實(shi)習(xi)(xi)活(huo)動(dong)，在提(ti)(ti)高(gao)(gao)綜(zong)合素質(zhi)的(de)同(tong)(tong)時，提(ti)(ti)高(gao)(gao)自己(ji)會計技(ji)能(neng)(neng)，為畢業后就業奠定良(liang)好的(de)基礎。

二是要專(zhuan)業(ye)(ye)(ye)(ye)就(jiu)業(ye)(ye)(ye)(ye)觀念。高職(zhi)(zhi)會計(ji)專(zhuan)業(ye)(ye)(ye)(ye)學生應樹立起正(zheng)確的就(jiu)業(ye)(ye)(ye)(ye)觀，要充分(fen)認識當前(qian)就(jiu)業(ye)(ye)(ye)(ye)市場的客觀形勢，樹立好(hao)“先就(jiu)業(ye)(ye)(ye)(ye)、后擇業(ye)(ye)(ye)(ye)、再(zai)創業(ye)(ye)(ye)(ye)”的觀念，根據自身(shen)的實際情況，端(duan)正(zheng)就(jiu)業(ye)(ye)(ye)(ye)心態，正(zheng)確認識自身(shen)的能力水平，選擇適合(he)自己的職(zhi)(zhi)業(ye)(ye)(ye)(ye)與崗位，做好(hao)職(zhi)(zhi)業(ye)(ye)(ye)(ye)規(gui)劃。

參考文獻

[1] 郭(guo)小(xiao)金.財會專業(ye)本科畢業(ye)生就業(ye)跟蹤(zong)調查分析[J].中國電(dian)力教育.2010（36）

[2] 陳冬梅(mei).會計(ji)專業(ye)學生就業(ye)途徑(jing)和措施(shi)探析(xi)[J].河(he)南農業(ye). 2010（16）

篇8

（一(yi)）會計專業就業前景

無論任何企業(ye)(ye)(ye)，只要是正(zheng)常的(de)(de)(de)運營狀況下一定會(hui)(hui)(hui)(hui)涉及財務問題，也就一定會(hui)(hui)(hui)(hui)對(dui)財會(hui)(hui)(hui)(hui)專(zhuan)業(ye)(ye)(ye)人員(yuan)有所(suo)需求。因此，高職會(hui)(hui)(hui)(hui)計(ji)專(zhuan)業(ye)(ye)(ye)的(de)(de)(de)畢業(ye)(ye)(ye)生(sheng)就業(ye)(ye)(ye)領(ling)域(yu)相對(dui)比較廣闊，內資(zi)企業(ye)(ye)(ye)、合資(zi)企業(ye)(ye)(ye)、外企、中(zhong)介機構事(shi)務所(suo)、金融機構及科研教育院所(suo)等都是會(hui)(hui)(hui)(hui)計(ji)專(zhuan)業(ye)(ye)(ye)畢業(ye)(ye)(ye)生(sheng)可以選擇(ze)的(de)(de)(de)就業(ye)(ye)(ye)領(ling)域(yu)。在以上提(ti)及的(de)(de)(de)就業(ye)(ye)(ye)領(ling)域(yu)中(zhong)大部分(fen)畢業(ye)(ye)(ye)生(sheng)會(hui)(hui)(hui)(hui)從事(shi)如統計(ji)、會(hui)(hui)(hui)(hui)計(ji)、企業(ye)(ye)(ye)管理、市場營銷、行政(zheng)及研究(jiu)等崗位的(de)(de)(de)工作。

（二）社會對畢(bi)業生的能(neng)力需(xu)求

會(hui)計(ji)專業(ye)(ye)(ye)(ye)就業(ye)(ye)(ye)(ye)的(de)畢業(ye)(ye)(ye)(ye)生首(shou)先應(ying)(ying)該(gai)具(ju)備(bei)(bei)正確(que)的(de)職(zhi)業(ye)(ye)(ye)(ye)價值觀(guan)，誠(cheng)實守信、廉潔自律、愛崗敬業(ye)(ye)(ye)(ye)、客觀(guan)公正等是會(hui)計(ji)從業(ye)(ye)(ye)(ye)者必備(bei)(bei)的(de)基(ji)礎素質(zhi)。除(chu)了基(ji)本素質(zhi)外，畢業(ye)(ye)(ye)(ye)生還應(ying)(ying)具(ju)備(bei)(bei)一般的(de)人文科學文化常識(shi)、健康(kang)的(de)心理素質(zhi)、良(liang)好的(de)語言表(biao)達能(neng)(neng)(neng)(neng)(neng)力(li)(li)及(ji)互聯網(wang)計(ji)算機使用能(neng)(neng)(neng)(neng)(neng)力(li)(li)等基(ji)礎能(neng)(neng)(neng)(neng)(neng)力(li)(li)。在專業(ye)(ye)(ye)(ye)能(neng)(neng)(neng)(neng)(neng)力(li)(li)方(fang)面，會(hui)計(ji)核算能(neng)(neng)(neng)(neng)(neng)力(li)(li)、出(chu)納業(ye)(ye)(ye)(ye)務(wu)操(cao)作能(neng)(neng)(neng)(neng)(neng)力(li)(li)、財務(wu)分(fen)析能(neng)(neng)(neng)(neng)(neng)力(li)(li)、財務(wu)軟件應(ying)(ying)用能(neng)(neng)(neng)(neng)(neng)力(li)(li)、職(zhi)業(ye)(ye)(ye)(ye)判斷能(neng)(neng)(neng)(neng)(neng)力(li)(li)及(ji)稅務(wu)處理能(neng)(neng)(neng)(neng)(neng)力(li)(li)等是畢業(ye)(ye)(ye)(ye)生應(ying)(ying)具(ju)備(bei)(bei)的(de)。除(chu)具(ju)備(bei)(bei)基(ji)礎素質(zhi)技(ji)能(neng)(neng)(neng)(neng)(neng)和專業(ye)(ye)(ye)(ye)基(ji)礎知(zhi)識(shi)外，學習能(neng)(neng)(neng)(neng)(neng)力(li)(li)、合作能(neng)(neng)(neng)(neng)(neng)力(li)(li)及(ji)創新能(neng)(neng)(neng)(neng)(neng)力(li)(li)將是影響畢業(ye)(ye)(ye)(ye)生發(fa)展的(de)核心能(neng)(neng)(neng)(neng)(neng)力(li)(li)。[1]

（三）高職會(hui)計專(zhuan)業(ye)的現狀(zhuang)問題

雖然高(gao)職會計(ji)(ji)(ji)專(zhuan)業(ye)每年(nian)都有大(da)量的(de)畢(bi)(bi)業(ye)生(sheng)(sheng)，但(dan)是社會企業(ye)對高(gao)職會計(ji)(ji)(ji)專(zhuan)業(ye)畢(bi)(bi)業(ye)生(sheng)(sheng)的(de)滿意度并不(bu)是很高(gao)，主(zhu)要(yao)是因為畢(bi)(bi)業(ye)生(sheng)(sheng)的(de)素質能(neng)力達不(bu)到企業(ye)的(de)要(yao)求，另外，畢(bi)(bi)業(ye)生(sheng)(sheng)的(de)實(shi)際操作(zuo)能(neng)力不(bu)強(qiang)，只能(neng)在(zai)理(li)論(lun)上分析(xi)，在(zai)涉(she)及具體的(de)財會問題時無(wu)法很好的(de)處理(li)，由此看來，加(jia)強(qiang)會計(ji)(ji)(ji)專(zhuan)業(ye)學生(sheng)(sheng)的(de)能(neng)力培(pei)養十分有必要(yao)，而(er)合理(li)的(de)會計(ji)(ji)(ji)專(zhuan)業(ye)課程設置是培(pei)養畢(bi)(bi)業(ye)生(sheng)(sheng)能(neng)力的(de)基礎。

二(er)、高職會計專(zhuan)業課(ke)程設(she)置(zhi)存在的(de)問題(ti)

首先，高(gao)職院校課(ke)程(cheng)設(she)置沿用本科教育(yu)的(de)(de)(de)模式(shi)，課(ke)程(cheng)設(she)置的(de)(de)(de)合理性不(bu)足，在理論教育(yu)上(shang)的(de)(de)(de)關(guan)注度明顯高(gao)于對實踐的(de)(de)(de)關(guan)注度，學(xue)(xue)(xue)生(sheng)(sheng)的(de)(de)(de)技能短缺(que)。第(di)二，培養目標模糊，授(shou)課(ke)模式(shi)不(bu)是按照人才需(xu)求而是按照教師情況進行設(she)置，導致重(zhong)復性課(ke)程(cheng)偏多。例(li)如，內容(rong)有交叉(cha)的(de)(de)(de)會(hui)計課(ke)程(cheng)開設(she)多門，不(bu)進行整合。第(di)三，課(ke)程(cheng)及(ji)授(shou)課(ke)模式(shi)與社會(hui)脫節，在經(jing)濟高(gao)速發(fa)展的(de)(de)(de)現(xian)代社會(hui)，互聯網大數據盛行，仍采(cai)用舊的(de)(de)(de)理論方(fang)法授(shou)課(ke)必然(ran)無法滿足社會(hui)需(xu)求。第(di)四，填鴨式(shi)教學(xue)(xue)(xue)依然(ran)存在，缺(que)乏實踐的(de)(de)(de)機(ji)會(hui)及(ji)場所，學(xue)(xue)(xue)生(sheng)(sheng)被動接受(shou)知(zhi)識并(bing)且沒有實際應用的(de)(de)(de)機(ji)會(hui)，此模式(shi)培養的(de)(de)(de)學(xue)(xue)(xue)生(sheng)(sheng)在實際技能上(shang)不(bu)能滿足社會(hui)需(xu)求。[1]

三、基于能力培養的課程體系(xi)設(she)計

（一）確立合理的培養目標

高職(zhi)教育作(zuo)(zuo)為(wei)我國的(de)(de)高等(deng)(deng)教育之一(yi)，培養(yang)的(de)(de)人(ren)才(cai)應(ying)(ying)具有(you)(you)高等(deng)(deng)性(xing)(xing)(xing)。對于(yu)會(hui)計專(zhuan)業(ye)(ye)來說(shuo)，為(wei)了滿足會(hui)計專(zhuan)業(ye)(ye)的(de)(de)社會(hui)需求，培養(yang)出(chu)(chu)能(neng)力出(chu)(chu)眾的(de)(de)畢業(ye)(ye)生，高職(zhi)會(hui)計專(zhuan)業(ye)(ye)培養(yang)出(chu)(chu)的(de)(de)人(ren)才(cai)：應(ying)(ying)具有(you)(you)職(zhi)業(ye)(ye)性(xing)(xing)(xing)，面向企業(ye)(ye)崗位(wei)進行(xing)人(ren)才(cai)培養(yang)；應(ying)(ying)具有(you)(you)實(shi)(shi)用性(xing)(xing)(xing)，能(neng)夠切實(shi)(shi)完(wan)成具體工作(zuo)(zuo)崗位(wei)的(de)(de)工作(zuo)(zuo)需求；具有(you)(you)針對性(xing)(xing)(xing)，對于(yu)不同(tong)的(de)(de)經濟需求培養(yang)有(you)(you)針對性(xing)(xing)(xing)的(de)(de)人(ren)才(cai)；具有(you)(you)綜合性(xing)(xing)(xing)，能(neng)夠滿足與會(hui)計專(zhuan)業(ye)(ye)相關(guan)的(de)(de)不同(tong)領域的(de)(de)工作(zuo)(zuo)需求，在(zai)一(yi)定(ding)范(fan)圍內可以實(shi)(shi)現跨專(zhuan)業(ye)(ye)工作(zuo)(zuo)。

（二）設置合理的課程體系

課(ke)程的(de)(de)(de)設(she)置應該以就(jiu)業和社會需求為(wei)(wei)導向，加強與企業的(de)(de)(de)聯系，加強與實際的(de)(de)(de)聯系。在(zai)(zai)會計專(zhuan)業基(ji)(ji)本(ben)價(jia)值觀(guan)(guan)方(fang)面(mian)(mian)，為(wei)(wei)了使畢業生具備正確的(de)(de)(de)思(si)想(xiang)觀(guan)(guan)念、職(zhi)業價(jia)值觀(guan)(guan)和工作(zuo)態(tai)度，應進行專(zhuan)業基(ji)(ji)礎教育，如(ru)開設(she)經濟法(fa)、財經法(fa)規與職(zhi)業道德等(deng)課(ke)程。在(zai)(zai)培養(yang)基(ji)(ji)本(ben)能力(li)方(fang)面(mian)(mian)，為(wei)(wei)了使畢業生具有健(jian)康(kang)的(de)(de)(de)心理素質，良好的(de)(de)(de)語(yu)言能力(li)和表達技巧(qiao)，基(ji)(ji)本(ben)的(de)(de)(de)互聯網計算機(ji)使用能力(li)，應該開設(she)軍訓、思(si)想(xiang)政治、大(da)學語(yu)文(wen)、計算機(ji)應用基(ji)(ji)礎、心理健(jian)康(kang)、高等(deng)數學等(deng)課(ke)程。在(zai)(zai)培養(yang)核心能力(li)方(fang)面(mian)(mian)，為(wei)(wei)了使畢業生具備綜(zong)合(he)實力(li)，持續的(de)(de)(de)學習(xi)、創(chuang)新及(ji)合(he)作(zuo)能力(li)，應該開設(she)國際貿易、市(shi)場(chang)營銷、管理學、公共關系與社交禮儀等(deng)課(ke)程。

對于會計(ji)(ji)(ji)專(zhuan)業(ye)畢(bi)業(ye)生(sheng)(sheng)專(zhuan)業(ye)能(neng)(neng)力(li)(li)的(de)培(pei)養應該用實(shi)際的(de)工作(zuo)過(guo)程(cheng)(cheng)進行(xing)培(pei)養，應該將專(zhuan)業(ye)技能(neng)(neng)進行(xing)分項(xiang)學(xue)(xue)習培(pei)養，每一(yi)門課(ke)(ke)(ke)程(cheng)(cheng)針(zhen)對一(yi)項(xiang)能(neng)(neng)力(li)(li)。通(tong)過(guo)會計(ji)(ji)(ji)核(he)(he)算(suan)(suan)基礎(chu)課(ke)(ke)(ke)程(cheng)(cheng)，鍛(duan)煉(lian)學(xue)(xue)生(sheng)(sheng)的(de)識別(bie)填制報表的(de)能(neng)(neng)力(li)(li)；通(tong)過(guo)會計(ji)(ji)(ji)核(he)(he)算(suan)(suan)實(shi)務(wu)的(de)課(ke)(ke)(ke)程(cheng)(cheng)，鍛(duan)煉(lian)學(xue)(xue)生(sheng)(sheng)對企(qi)業(ye)經濟業(ye)務(wu)核(he)(he)算(suan)(suan)的(de)能(neng)(neng)力(li)(li)；通(tong)過(guo)出納(na)業(ye)務(wu)課(ke)(ke)(ke)程(cheng)(cheng)，培(pei)養學(xue)(xue)生(sheng)(sheng)的(de)資金業(ye)務(wu)能(neng)(neng)力(li)(li)；通(tong)過(guo)稅(shui)務(wu)課(ke)(ke)(ke)程(cheng)(cheng)，鍛(duan)煉(lian)學(xue)(xue)生(sheng)(sheng)的(de)稅(shui)務(wu)登記、計(ji)(ji)(ji)算(suan)(suan)及(ji)申報能(neng)(neng)力(li)(li)；通(tong)過(guo)企(qi)業(ye)審(shen)(shen)計(ji)(ji)(ji)課(ke)(ke)(ke)程(cheng)(cheng)，鍛(duan)煉(lian)其(qi)編(bian)制審(shen)(shen)計(ji)(ji)(ji)計(ji)(ji)(ji)劃(hua)、實(shi)施計(ji)(ji)(ji)劃(hua)及(ji)編(bian)寫報告的(de)能(neng)(neng)力(li)(li)；通(tong)過(guo)財務(wu)管理課(ke)(ke)(ke)程(cheng)(cheng)，提高學(xue)(xue)生(sheng)(sheng)的(de)投資、預算(suan)(suan)、收(shou)益(yi)管理的(de)能(neng)(neng)力(li)(li)；通(tong)過(guo)會計(ji)(ji)(ji)電(dian)算(suan)(suan)課(ke)(ke)(ke)程(cheng)(cheng)，提高學(xue)(xue)生(sheng)(sheng)財務(wu)軟件的(de)使用能(neng)(neng)力(li)(li)。[2]

對于會計專(zhuan)業(ye)課(ke)(ke)程(cheng)(cheng)體(ti)系的(de)(de)設(she)(she)置(zhi)，可(ke)以在(zai)入學(xue)第(di)一(yi)年進行(xing)基(ji)本(ben)(ben)價值觀(guan)基(ji)本(ben)(ben)素質(zhi)能力(li)的(de)(de)課(ke)(ke)程(cheng)(cheng)學(xue)習(xi)；在(zai)第(di)二年及第(di)三年的(de)(de)上(shang)半(ban)時進行(xing)專(zhuan)業(ye)能力(li)的(de)(de)課(ke)(ke)程(cheng)(cheng)學(xue)習(xi)，剩下的(de)(de)時間應(ying)該用(yong)于具體(ti)企(qi)業(ye)崗(gang)位的(de)(de)實(shi)踐學(xue)習(xi)。在(zai)其他能力(li)的(de)(de)培(pei)養(yang)上(shang)，可(ke)以開(kai)設(she)(she)豐(feng)富的(de)(de)選修(xiu)課(ke)(ke)程(cheng)(cheng)滿足(zu)學(xue)生(sheng)的(de)(de)需求，包(bao)括(kuo)一(yi)些(xie)職業(ye)生(sheng)涯規(gui)劃、互聯網(wang)、大(da)數據等方面(mian)的(de)(de)課(ke)(ke)程(cheng)(cheng)，培(pei)養(yang)面(mian)向(xiang)未來的(de)(de)優秀人才。

（三(san)）建立(li)完(wan)善的實踐(jian)環(huan)節

在理論學(xue)習(xi)的(de)基(ji)礎(chu)上，實踐環節的(de)教學(xue)是(shi)保證理論學(xue)習(xi)鍛煉實際操作能力的(de)關鍵，實踐環節直接影響著畢業人才的(de)質量(liang)。

首(shou)先，必須提(ti)高(gao)(gao)師(shi)(shi)資(zi)水(shui)平。教師(shi)(shi)的(de)(de)(de)質(zhi)(zhi)量直接影響到(dao)學生(sheng)的(de)(de)(de)質(zhi)(zhi)量，教師(shi)(shi)應(ying)該(gai)(gai)保持(chi)終身(shen)學習的(de)(de)(de)觀(guan)念，與(yu)時(shi)俱進(jin)。對(dui)于高(gao)(gao)職(zhi)會計專(zhuan)(zhuan)(zhuan)業(ye)的(de)(de)(de)教師(shi)(shi)，除了(le)應(ying)該(gai)(gai)具(ju)備完(wan)善的(de)(de)(de)專(zhuan)(zhuan)(zhuan)業(ye)知識外還應(ying)具(ju)備較(jiao)強的(de)(de)(de)實踐能(neng)力，比如除了(le)具(ju)有(you)高(gao)(gao)校(xiao)的(de)(de)(de)講(jiang)師(shi)(shi)資(zi)格外，還應(ying)具(ju)備一些注冊會計師(shi)(shi)等(deng)的(de)(de)(de)專(zhuan)(zhuan)(zhuan)業(ye)資(zi)質(zhi)(zhi)。因此，應(ying)鼓勵專(zhuan)(zhuan)(zhuan)業(ye)講(jiang)師(shi)(shi)在課(ke)余時(shi)間不斷(duan)提(ti)高(gao)(gao)自身(shen)的(de)(de)(de)能(neng)力素質(zhi)(zhi)，參(can)與(yu)企業(ye)實踐管(guan)理和業(ye)務操(cao)作(zuo)，鼓勵參(can)加(jia)會計專(zhuan)(zhuan)(zhuan)業(ye)資(zi)質(zhi)(zhi)認證。對(dui)于學校(xiao)來說，合(he)理的(de)(de)(de)教師(shi)(shi)隊伍應(ying)該(gai)(gai)由學校(xiao)的(de)(de)(de)專(zhuan)(zhuan)(zhuan)職(zhi)講(jiang)師(shi)(shi)還有(you)校(xiao)外的(de)(de)(de)兼(jian)職(zhi)講(jiang)師(shi)(shi)組(zu)成，兼(jian)職(zhi)講(jiang)師(shi)(shi)可以來自企業(ye)財(cai)會技術人(ren)員、財(cai)務顧問或者財(cai)務業(ye)務管(guan)理人(ren)員等(deng)。因此，學校(xiao)應(ying)該(gai)(gai)加(jia)強人(ren)才的(de)(de)(de)引(yin)進(jin)，切實與(yu)校(xiao)外企業(ye)加(jia)深合(he)作(zuo)關系(xi)，引(yin)進(jin)企業(ye)技術管(guan)理人(ren)員或者引(yin)進(jin)技術專(zhuan)(zhuan)(zhuan)家等(deng)人(ren)才。[2]

其次，加強實(shi)踐培訓。實(shi)踐是鞏(gong)固(gu)學(xue)生(sheng)理論基礎知(zhi)識，培養各單項(xiang)能力及綜(zong)合能力的平(ping)臺。學(xue)校應該(gai)鞏(gong)固(gu)加強實(shi)訓的投入，可以與企業簽訂協議(yi)，加強校企合作，實(shi)現互利(li)雙贏(ying)。當然(ran)，校內實(shi)訓是實(shi)踐主體，在校內實(shi)踐過程中(zhong)應該(gai)模擬真(zhen)實(shi)的企業環境，所使用的報表(biao)、賬簿等材料完全(quan)采用企業實(shi)用的材料。

（四）改善教(jiao)學(xue)方法

在(zai)高職會計專業的(de)(de)課程教(jiao)(jiao)學(xue)方面，必須改善(shan)傳(chuan)統(tong)的(de)(de)教(jiao)(jiao)學(xue)模式，應該(gai)把(ba)學(xue)生置(zhi)于教(jiao)(jiao)學(xue)的(de)(de)主體(ti)地(di)位，加強(qiang)案(an)例教(jiao)(jiao)學(xue)，案(an)例教(jiao)(jiao)學(xue)中應選取(qu)合(he)(he)適的(de)(de)材料，適合(he)(he)本(ben)專業學(xue)生的(de)(de)需(xu)求，沒(mei)必要(yao)必須選取(qu)一些著名的(de)(de)案(an)例，案(an)例的(de)(de)適用性一定要(yao)把(ba)握好。[3]另(ling)外，課程教(jiao)(jiao)學(xue)中要(yao)加強(qiang)情(qing)景(jing)(jing)教(jiao)(jiao)學(xue)和項(xiang)目(mu)(mu)教(jiao)(jiao)學(xue)，讓學(xue)生在(zai)模擬(ni)實際的(de)(de)情(qing)景(jing)(jing)中學(xue)習知識，在(zai)實際的(de)(de)項(xiang)目(mu)(mu)處(chu)理中鍛(duan)煉能力(li)。

四、總結

篇9

關鍵(jian)詞(ci)：高(gao)職院(yuan)校；企業會(hui)計事務；實踐(jian)教學

經(jing)調(diao)查了解，高職院(yuan)校會(hui)(hui)(hui)計(ji)(ji)(ji)(ji)專業(ye)(ye)(ye)畢業(ye)(ye)(ye)生到企(qi)(qi)業(ye)(ye)(ye)上班后，經(jing)常會(hui)(hui)(hui)遇到這(zhe)樣(yang)一(yi)個問題，那就(jiu)是對于(yu)賬務(wu)處(chu)(chu)(chu)理知道(dao)怎(zen)樣(yang)做(zuo)，對于(yu)會(hui)(hui)(hui)計(ji)(ji)(ji)(ji)事(shi)務(wu)，卻不清(qing)楚(chu)怎(zen)樣(yang)處(chu)(chu)(chu)理。造(zao)成這(zhe)一(yi)問題的(de)(de)原因是：現(xian)行會(hui)(hui)(hui)計(ji)(ji)(ji)(ji)教材材，教材內容很少(shao)涉及企(qi)(qi)業(ye)(ye)(ye)的(de)(de)會(hui)(hui)(hui)計(ji)(ji)(ji)(ji)事(shi)務(wu)，忽略了會(hui)(hui)(hui)計(ji)(ji)(ji)(ji)事(shi)務(wu)的(de)(de)處(chu)(chu)(chu)理，導致一(yi)些畢業(ye)(ye)(ye)生進入企(qi)(qi)業(ye)(ye)(ye)后，不能(neng)夠勝任會(hui)(hui)(hui)計(ji)(ji)(ji)(ji)工作。因此，在高職院(yuan)校企(qi)(qi)業(ye)(ye)(ye)會(hui)(hui)(hui)計(ji)(ji)(ji)(ji)事(shi)務(wu)實踐教學(xue)中，開展企(qi)(qi)業(ye)(ye)(ye)會(hui)(hui)(hui)計(ji)(ji)(ji)(ji)事(shi)務(wu)處(chu)(chu)(chu)理的(de)(de)教學(xue)，具有重(zhong)要的(de)(de)現(xian)實意義(yi)。

1高(gao)職院校(xiao)企業會計事務實踐(jian)教學(xue)的意(yi)義

1.1有(you)利于學生(sheng)走向工作崗位(wei)后更(geng)好(hao)地完成工作任(ren)務

高(gao)職院(yuan)校(xiao)會(hui)(hui)(hui)計(ji)專(zhuan)業(ye)課(ke)(ke)(ke)程(cheng)(cheng)(cheng)(cheng)設(she)置主要(yao)包含(han)三(san)大部分(fen)(fen)，一(yi)是基礎課(ke)(ke)(ke)程(cheng)(cheng)(cheng)(cheng)部分(fen)(fen)，二是專(zhuan)業(ye)課(ke)(ke)(ke)程(cheng)(cheng)(cheng)(cheng)部分(fen)(fen)，三(san)是實(shi)(shi)踐課(ke)(ke)(ke)程(cheng)(cheng)(cheng)(cheng)部分(fen)(fen)。高(gao)職院(yuan)校(xiao)要(yao)想培(pei)養出更多適(shi)應社會(hui)(hui)(hui)發展的(de)(de)實(shi)(shi)用型人才，不(bu)僅要(yao)加強(qiang)(qiang)基礎課(ke)(ke)(ke)程(cheng)(cheng)(cheng)(cheng)、專(zhuan)業(ye)課(ke)(ke)(ke)程(cheng)(cheng)(cheng)(cheng)的(de)(de)教(jiao)(jiao)(jiao)學(xue)(xue)，關注學(xue)(xue)生專(zhuan)業(ye)知識的(de)(de)掌(zhang)握程(cheng)(cheng)(cheng)(cheng)度(du)，更要(yao)加強(qiang)(qiang)案(an)例教(jiao)(jiao)(jiao)學(xue)(xue)和實(shi)(shi)踐教(jiao)(jiao)(jiao)學(xue)(xue)，要(yao)高(gao)度(du)關注實(shi)(shi)踐課(ke)(ke)(ke)程(cheng)(cheng)(cheng)(cheng)的(de)(de)教(jiao)(jiao)(jiao)學(xue)(xue)效(xiao)(xiao)果，培(pei)養學(xue)(xue)生實(shi)(shi)踐能(neng)力(li)，使學(xue)(xue)生走向(xiang)工(gong)作(zuo)崗位后(hou)(hou)，能(neng)適(shi)應實(shi)(shi)際(ji)工(gong)作(zuo)中的(de)(de)工(gong)作(zuo)需求。高(gao)職院(yuan)校(xiao)會(hui)(hui)(hui)計(ji)專(zhuan)業(ye)傳統教(jiao)(jiao)(jiao)學(xue)(xue)模(mo)式(shi)比較單(dan)一(yi)，實(shi)(shi)踐教(jiao)(jiao)(jiao)學(xue)(xue)目標不(bu)夠明(ming)確(que)，教(jiao)(jiao)(jiao)學(xue)(xue)內(nei)容時效(xiao)(xiao)性較差，操作(zuo)性不(bu)強(qiang)(qiang)，與(yu)企(qi)(qi)(qi)業(ye)的(de)(de)實(shi)(shi)務(wu)(wu)(wu)(wu)(wu)差異較大。長期(qi)以來，高(gao)職院(yuan)校(xiao)會(hui)(hui)(hui)計(ji)專(zhuan)業(ye)教(jiao)(jiao)(jiao)學(xue)(xue)，對于會(hui)(hui)(hui)計(ji)的(de)(de)記賬(zhang)(zhang)(zhang)(zhang)、算賬(zhang)(zhang)(zhang)(zhang)和報賬(zhang)(zhang)(zhang)(zhang)工(gong)作(zuo)比較重(zhong)視，注重(zhong)會(hui)(hui)(hui)計(ji)業(ye)務(wu)(wu)(wu)(wu)(wu)的(de)(de)賬(zhang)(zhang)(zhang)(zhang)務(wu)(wu)(wu)(wu)(wu)處(chu)理(li)(li)，而在(zai)會(hui)(hui)(hui)計(ji)業(ye)務(wu)(wu)(wu)(wu)(wu)的(de)(de)事(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)處(chu)理(li)(li)上重(zhong)視程(cheng)(cheng)(cheng)(cheng)度(du)不(bu)足，會(hui)(hui)(hui)計(ji)教(jiao)(jiao)(jiao)材很少涉及(ji)(ji)會(hui)(hui)(hui)計(ji)事(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)處(chu)理(li)(li)，導致學(xue)(xue)生會(hui)(hui)(hui)計(ji)事(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)處(chu)理(li)(li)能(neng)力(li)普(pu)遍(bian)欠(qian)缺。其(qi)實(shi)(shi)，會(hui)(hui)(hui)計(ji)事(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)的(de)(de)處(chu)理(li)(li)，同樣也很重(zhong)要(yao)，如果會(hui)(hui)(hui)計(ji)事(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)辦(ban)(ban)理(li)(li)不(bu)好，就會(hui)(hui)(hui)影響(xiang)到會(hui)(hui)(hui)計(ji)業(ye)務(wu)(wu)(wu)(wu)(wu)的(de)(de)完成(cheng)，進(jin)而影響(xiang)工(gong)作(zuo)質量和工(gong)作(zuo)效(xiao)(xiao)果。例如，企(qi)(qi)(qi)業(ye)收(shou)到客(ke)戶交(jiao)來的(de)(de)一(yi)張銀行匯(hui)票(piao)，我們必須辦(ban)(ban)理(li)(li)匯(hui)票(piao)進(jin)賬(zhang)(zhang)(zhang)(zhang)的(de)(de)會(hui)(hui)(hui)計(ji)事(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)：在(zai)匯(hui)票(piao)上填(tian)寫實(shi)(shi)際(ji)結算金額及(ji)(ji)匯(hui)票(piao)余額，在(zai)匯(hui)票(piao)背面蓋上企(qi)(qi)(qi)業(ye)財務(wu)(wu)(wu)(wu)(wu)印鑒(jian)章，同時填(tian)寫進(jin)賬(zhang)(zhang)(zhang)(zhang)單(dan)，然后(hou)(hou)將匯(hui)票(piao)及(ji)(ji)進(jin)賬(zhang)(zhang)(zhang)(zhang)單(dan)一(yi)并交(jiao)開(kai)戶行，待(dai)銀行進(jin)賬(zhang)(zhang)(zhang)(zhang)后(hou)(hou)，拿回收(shou)據聯給企(qi)(qi)(qi)業(ye)記賬(zhang)(zhang)(zhang)(zhang)。這時銀行匯(hui)票(piao)才變為企(qi)(qi)(qi)業(ye)的(de)(de)銀行存款，企(qi)(qi)(qi)業(ye)才能(neng)作(zuo)出賬(zhang)(zhang)(zhang)(zhang)務(wu)(wu)(wu)(wu)(wu)處(chu)理(li)(li)。因此，只有(you)了解(jie)了企(qi)(qi)(qi)業(ye)會(hui)(hui)(hui)計(ji)事(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)處(chu)理(li)(li)的(de)(de)內(nei)容及(ji)(ji)其(qi)方法(fa)，才能(neng)更好的(de)(de)完成(cheng)會(hui)(hui)(hui)計(ji)任務(wu)(wu)(wu)(wu)(wu)。

1.2有利于高職(zhi)院校會(hui)計(ji)教學(xue)的改(gai)革與創新

經調(diao)查了解(jie)(jie)，會(hui)(hui)(hui)計(ji)(ji)(ji)專業(ye)(ye)(ye)(ye)畢業(ye)(ye)(ye)(ye)生(sheng)(sheng)到企(qi)業(ye)(ye)(ye)(ye)上(shang)班后(hou)，都(dou)普遍遇到一(yi)(yi)個(ge)難(nan)題(ti)：企(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)會(hui)(hui)(hui)計(ji)(ji)(ji)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)，有(you)(you)的(de)(de)(de)(de)(de)只需進(jin)行(xing)賬務(wu)(wu)(wu)(wu)處(chu)理(li)(li)(li)；有(you)(you)的(de)(de)(de)(de)(de)既需進(jin)行(xing)賬務(wu)(wu)(wu)(wu)處(chu)理(li)(li)(li)，又需辦理(li)(li)(li)相應的(de)(de)(de)(de)(de)會(hui)(hui)(hui)計(ji)(ji)(ji)事(shi)務(wu)(wu)(wu)(wu)。對(dui)于賬務(wu)(wu)(wu)(wu)處(chu)理(li)(li)(li)，會(hui)(hui)(hui)計(ji)(ji)(ji)專業(ye)(ye)(ye)(ye)學(xue)生(sheng)(sheng)知道怎(zen)樣做。對(dui)于會(hui)(hui)(hui)計(ji)(ji)(ji)事(shi)務(wu)(wu)(wu)(wu)，會(hui)(hui)(hui)計(ji)(ji)(ji)專業(ye)(ye)(ye)(ye)學(xue)生(sheng)(sheng)卻不清(qing)楚怎(zen)樣處(chu)理(li)(li)(li)。這樣就使得(de)畢業(ye)(ye)(ye)(ye)生(sheng)(sheng)初任(ren)會(hui)(hui)(hui)計(ji)(ji)(ji)時(shi)，不能(neng)勝任(ren)工作(zuo)(zuo)。遇到不會(hui)(hui)(hui)處(chu)理(li)(li)(li)的(de)(de)(de)(de)(de)會(hui)(hui)(hui)計(ji)(ji)(ji)事(shi)務(wu)(wu)(wu)(wu)，只得(de)時(shi)常向企(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)老會(hui)(hui)(hui)計(ji)(ji)(ji)請教。如果企(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)老會(hui)(hui)(hui)計(ji)(ji)(ji)不愿傳授(shou)，或者新(xin)企(qi)業(ye)(ye)(ye)(ye)聘任(ren)的(de)(de)(de)(de)(de)會(hui)(hui)(hui)計(ji)(ji)(ji)只有(you)(you)該(gai)學(xue)生(sheng)(sheng)一(yi)(yi)人(ren)，該(gai)畢業(ye)(ye)(ye)(ye)生(sheng)(sheng)就不能(neng)勝任(ren)工作(zuo)(zuo)，只得(de)辭職(zhi)或被解(jie)(jie)聘。造成這一(yi)(yi)問(wen)題(ti)的(de)(de)(de)(de)(de)原(yuan)因(yin)是：現行(xing)會(hui)(hui)(hui)計(ji)(ji)(ji)教材材，只注重講解(jie)(jie)會(hui)(hui)(hui)計(ji)(ji)(ji)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)賬務(wu)(wu)(wu)(wu)處(chu)理(li)(li)(li)，而忽略(lve)了會(hui)(hui)(hui)計(ji)(ji)(ji)事(shi)務(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)處(chu)理(li)(li)(li)，教材很少涉(she)及企(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)會(hui)(hui)(hui)計(ji)(ji)(ji)事(shi)務(wu)(wu)(wu)(wu)，有(you)(you)很多(duo)會(hui)(hui)(hui)計(ji)(ji)(ji)事(shi)務(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)處(chu)理(li)(li)(li)沒有(you)(you)涉(she)及。高(gao)職(zhi)院(yuan)(yuan)校(xiao)會(hui)(hui)(hui)計(ji)(ji)(ji)專業(ye)(ye)(ye)(ye)學(xue)生(sheng)(sheng)畢業(ye)(ye)(ye)(ye)后(hou)大部(bu)份都(dou)是到企(qi)業(ye)(ye)(ye)(ye)擔任(ren)會(hui)(hui)(hui)計(ji)(ji)(ji)工作(zuo)(zuo)。如果上(shang)述問(wen)題(ti)不解(jie)(jie)決，必(bi)然影響(xiang)到學(xue)生(sheng)(sheng)畢業(ye)(ye)(ye)(ye)后(hou)不能(neng)勝任(ren)工作(zuo)(zuo)。所以，在高(gao)職(zhi)院(yuan)(yuan)校(xiao)開(kai)展會(hui)(hui)(hui)計(ji)(ji)(ji)事(shi)務(wu)(wu)(wu)(wu)教學(xue)，可以有(you)(you)效彌補高(gao)職(zhi)院(yuan)(yuan)校(xiao)會(hui)(hui)(hui)計(ji)(ji)(ji)教學(xue)內容的(de)(de)(de)(de)(de)一(yi)(yi)個(ge)缺陷，更有(you)(you)利(li)于新(xin)形(xing)勢下，高(gao)職(zhi)院(yuan)(yuan)校(xiao)會(hui)(hui)(hui)計(ji)(ji)(ji)教學(xue)的(de)(de)(de)(de)(de)改(gai)革與創新(xin)。因(yin)此(ci)，研究企(qi)業(ye)(ye)(ye)(ye)會(hui)(hui)(hui)計(ji)(ji)(ji)事(shi)務(wu)(wu)(wu)(wu)處(chu)理(li)(li)(li)的(de)(de)(de)(de)(de)內容及方(fang)法，在高(gao)職(zhi)院(yuan)(yuan)校(xiao)開(kai)展企(qi)業(ye)(ye)(ye)(ye)會(hui)(hui)(hui)計(ji)(ji)(ji)事(shi)務(wu)(wu)(wu)(wu)處(chu)理(li)(li)(li)的(de)(de)(de)(de)(de)教學(xue)，是完(wan)全必(bi)要的(de)(de)(de)(de)(de)，具(ju)有(you)(you)重要的(de)(de)(de)(de)(de)現實意(yi)義。

2提高(gao)學生企(qi)業會計事務處理能力的有效策略

對于(yu)高(gao)職(zhi)院(yuan)(yuan)校會(hui)(hui)計(ji)(ji)(ji)(ji)專(zhuan)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)學(xue)(xue)生來說，未來的(de)就(jiu)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)崗(gang)位(wei)，大多(duo)是中小(xiao)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)會(hui)(hui)計(ji)(ji)(ji)(ji)相關職(zhi)務(wu)。因(yin)此，高(gao)職(zhi)院(yuan)(yuan)校會(hui)(hui)計(ji)(ji)(ji)(ji)專(zhuan)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)學(xue)(xue)生不僅要(yao)(yao)具備很強的(de)專(zhuan)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)技(ji)能素(su)養，還要(yao)(yao)具備實(shi)踐(jian)(jian)操(cao)作(zuo)(zuo)能力。只有這(zhe)樣(yang)(yang)，才能成為社會(hui)(hui)所需的(de)專(zhuan)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)型高(gao)素(su)質技(ji)能人才。因(yin)此，高(gao)職(zhi)院(yuan)(yuan)校會(hui)(hui)計(ji)(ji)(ji)(ji)專(zhuan)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)實(shi)踐(jian)(jian)教(jiao)(jiao)學(xue)(xue)課程內容(rong)(rong)非常(chang)關鍵。學(xue)(xue)生的(de)實(shi)際(ji)操(cao)作(zuo)(zuo)能力，直(zhi)接影響著(zhu)其未來的(de)發展。首先，高(gao)職(zhi)院(yuan)(yuan)校會(hui)(hui)計(ji)(ji)(ji)(ji)專(zhuan)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)要(yao)(yao)不斷完善實(shi)踐(jian)(jian)教(jiao)(jiao)學(xue)(xue)課程體系。明確實(shi)踐(jian)(jian)教(jiao)(jiao)學(xue)(xue)的(de)目標，加(jia)強對其實(shi)踐(jian)(jian)教(jiao)(jiao)學(xue)(xue)內容(rong)(rong)的(de)落實(shi)。針(zhen)對企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)會(hui)(hui)計(ji)(ji)(ji)(ji)事務(wu)處(chu)(chu)(chu)理(li)方面(mian)的(de)知識(shi)，可以增設一些案(an)例教(jiao)(jiao)學(xue)(xue)和(he)(he)知識(shi)問(wen)答(da)(da)(da)型教(jiao)(jiao)學(xue)(xue)內容(rong)(rong)。如：筆(bi)者所在院(yuan)(yuan)校，針(zhen)對學(xue)(xue)生對于(yu)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)會(hui)(hui)計(ji)(ji)(ji)(ji)事務(wu)處(chu)(chu)(chu)理(li)了解甚少，在實(shi)踐(jian)(jian)教(jiao)(jiao)學(xue)(xue)中，開設了《企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)會(hui)(hui)計(ji)(ji)(ji)(ji)事務(wu)處(chu)(chu)(chu)理(li)知識(shi)問(wen)答(da)(da)(da)》這(zhe)一課題(ti)。課題(ti)采用(yong)(yong)一問(wen)一答(da)(da)(da)的(de)形式，簡單明了，通俗易懂，內容(rong)(rong)具體、非常(chang)適用(yong)(yong)《。企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)會(hui)(hui)計(ji)(ji)(ji)(ji)事務(wu)處(chu)(chu)(chu)理(li)知識(shi)問(wen)答(da)(da)(da)》的(de)主要(yao)(yao)內容(rong)(rong)有：（1）企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)怎(zen)(zen)(zen)(zen)(zen)(zen)樣(yang)(yang)辦理(li)銀行轉(zhuan)賬結算業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)（包(bao)括怎(zen)(zen)(zen)(zen)(zen)(zen)樣(yang)(yang)辦理(li)轉(zhuan)賬支(zhi)票、匯(hui)兌、銀行匯(hui)票、銀行本票、商業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)匯(hui)票、托(tuo)收承付、委托(tuo)收款(kuan)(kuan)、信(xin)用(yong)(yong)卡(ka)等(deng)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)的(de)具體手續和(he)(he)程序）；（2）企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)怎(zen)(zen)(zen)(zen)(zen)(zen)樣(yang)(yang)辦理(li)納稅(shui)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)（包(bao)括怎(zen)(zen)(zen)(zen)(zen)(zen)樣(yang)(yang)辦理(li)稅(shui)務(wu)登(deng)記、納稅(shui)申報、稅(shui)款(kuan)(kuan)繳納、發票管(guan)理(li)等(deng)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)）。（3）企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)其他會(hui)(hui)計(ji)(ji)(ji)(ji)事務(wu)的(de)處(chu)(chu)(chu)理(li)（包(bao)括企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)怎(zen)(zen)(zen)(zen)(zen)(zen)樣(yang)(yang)辦理(li)現金收付、銀行存款(kuan)(kuan)收付、銀行借款(kuan)(kuan)、材料(liao)稽核(he)、材料(liao)調價、差旅(lv)費(fei)(fei)報銷(xiao)、怎(zen)(zen)(zen)(zen)(zen)(zen)樣(yang)(yang)控制(zhi)管(guan)理(li)費(fei)(fei)用(yong)(yong)、銷(xiao)售費(fei)(fei)用(yong)(yong)、財務(wu)費(fei)(fei)用(yong)(yong)；怎(zen)(zen)(zen)(zen)(zen)(zen)樣(yang)(yang)控制(zhi)職(zhi)工(gong)(gong)福利費(fei)(fei)、工(gong)(gong)會(hui)(hui)經費(fei)(fei)、職(zhi)教(jiao)(jiao)經費(fei)(fei)；怎(zen)(zen)(zen)(zen)(zen)(zen)樣(yang)(yang)使用(yong)(yong)財務(wu)印鑒(jian)章；怎(zen)(zen)(zen)(zen)(zen)(zen)樣(yang)(yang)辦理(li)五險一金業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)、車間會(hui)(hui)計(ji)(ji)(ji)(ji)事務(wu)的(de)內容(rong)(rong)等(deng)）。《企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)會(hui)(hui)計(ji)(ji)(ji)(ji)事務(wu)處(chu)(chu)(chu)理(li)知識(shi)問(wen)答(da)(da)(da)》內容(rong)(rong)，提高(gao)了實(shi)踐(jian)(jian)教(jiao)(jiao)學(xue)(xue)內容(rong)(rong)的(de)操(cao)作(zuo)(zuo)性，會(hui)(hui)計(ji)(ji)(ji)(ji)專(zhuan)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)學(xue)(xue)生畢業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)到企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)工(gong)(gong)作(zuo)(zuo)時，如果遇到會(hui)(hui)計(ji)(ji)(ji)(ji)事務(wu)不會(hui)(hui)處(chu)(chu)(chu)理(li)，只要(yao)(yao)翻閱本資料(liao)，就(jiu)會(hui)(hui)知道(dao)如何操(cao)作(zuo)(zuo)。提高(gao)了學(xue)(xue)生的(de)實(shi)踐(jian)(jian)能力和(he)(he)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)會(hui)(hui)計(ji)(ji)(ji)(ji)事務(wu)處(chu)(chu)(chu)理(li)能力。

3結語

綜(zong)上(shang)所述，高(gao)(gao)職(zhi)院校會計(ji)專業(ye)企業(ye)會計(ji)事(shi)務實(shi)踐教(jiao)學(xue)，對于提高(gao)(gao)學(xue)生(sheng)企業(ye)會計(ji)事(shi)務處理能力(li)有極大的幫助，開設(she)這(zhe)一課程，有利于學(xue)生(sheng)走向工(gong)作(zuo)(zuo)崗位后，盡快(kuai)的適應(ying)工(gong)作(zuo)(zuo)崗位要求，提高(gao)(gao)學(xue)生(sheng)工(gong)作(zuo)(zuo)實(shi)踐能力(li)，成為一名合格的會計(ji)工(gong)作(zuo)(zuo)者(zhe)。

作者:張衛東(dong) 單位:廣東(dong)工商職(zhi)業(ye)學院

參考文獻:

篇10

【關鍵詞】 會(hui)計實(shi)踐教(jiao)學； 會(hui)計實(shi)驗室； 會(hui)計實(shi)驗室建設

一(yi)、廣(guang)西(xi)改革開放(fang)30年會計實踐性教學(xue)的回顧(gu)

會(hui)(hui)(hui)計(ji)(ji)(ji)(ji)是(shi)一門技能性(xing)強和(he)特別(bie)注(zhu)重經(jing)驗(yan)積累的學(xue)(xue)(xue)(xue)科，會(hui)(hui)(hui)計(ji)(ji)(ji)(ji)教育的一項重要手段(duan)就(jiu)是(shi)進(jin)行(xing)實(shi)(shi)踐(jian)性(xing)教學(xue)(xue)(xue)(xue)。會(hui)(hui)(hui)計(ji)(ji)(ji)(ji)實(shi)(shi)踐(jian)性(xing)教學(xue)(xue)(xue)(xue)包括(kuo)在課堂教學(xue)(xue)(xue)(xue)中的案(an)例教學(xue)(xue)(xue)(xue)，也包括(kuo)到(dao)企業進(jin)行(xing)會(hui)(hui)(hui)計(ji)(ji)(ji)(ji)實(shi)(shi)踐(jian)和(he)在校(xiao)內的會(hui)(hui)(hui)計(ji)(ji)(ji)(ji)實(shi)(shi)驗(yan)室(shi)進(jin)行(xing)的會(hui)(hui)(hui)計(ji)(ji)(ji)(ji)模(mo)擬實(shi)(shi)驗(yan)。這(zhe)一發展過程，可以(yi)通(tong)過會(hui)(hui)(hui)計(ji)(ji)(ji)(ji)實(shi)(shi)驗(yan)室(shi)的建設階段(duan)得到(dao)反映(ying)。

（一）無校(xiao)內(nei)會計實(shi)驗室的階段

計劃(hua)經濟的(de)(de)(de)(de)(de)(de)上世(shi)紀70年(nian)代末80年(nian)代初，廣西會計教(jiao)育的(de)(de)(de)(de)(de)(de)校(xiao)(xiao)(xiao)內(nei)實(shi)踐教(jiao)學(xue)(xue)(xue)是(shi)(shi)一(yi)片空白，實(shi)踐教(jiao)學(xue)(xue)(xue)都是(shi)(shi)由學(xue)(xue)(xue)校(xiao)(xiao)(xiao)提出計劃(hua)，再由自治區財(cai)政(zheng)廳(ting)（當(dang)時(shi)叫自治區財(cai)政(zheng)局）下發紅頭文(wen)件，指派(pai)(pai)各地(di)市縣(xian)(xian)財(cai)政(zheng)部(bu)門(men)和(he)(he)一(yi)些(xie)國有企業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)財(cai)務部(bu)門(men)給予安排(pai)落實(shi)的(de)(de)(de)(de)(de)(de)。應該說，當(dang)時(shi)各地(di)市縣(xian)(xian)財(cai)政(zheng)部(bu)門(men)和(he)(he)國有企業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)財(cai)務部(bu)門(men)對學(xue)(xue)(xue)校(xiao)(xiao)(xiao)學(xue)(xue)(xue)生(sheng)的(de)(de)(de)(de)(de)(de)實(shi)習(xi)(xi)是(shi)(shi)非常熱心和(he)(he)高(gao)度重視的(de)(de)(de)(de)(de)(de)，都專(zhuan)門(men)派(pai)(pai)出了(le)業(ye)(ye)(ye)務熟練的(de)(de)(de)(de)(de)(de)干部(bu)擔當(dang)指導(dao)(dao)教(jiao)師，毫(hao)無保留地(di)、手把手地(di)指導(dao)(dao)學(xue)(xue)(xue)生(sheng)實(shi)習(xi)(xi)，不(bu)但傳(chuan)技術，而(er)且還教(jiao)如何為(wei)人處(chu)事(shi)；而(er)學(xue)(xue)(xue)生(sheng)的(de)(de)(de)(de)(de)(de)學(xue)(xue)(xue)習(xi)(xi)積極(ji)性也是(shi)(shi)非常高(gao)的(de)(de)(de)(de)(de)(de)，不(bu)怕苦和(he)(he)累，事(shi)情搶(qiang)著干。正因為(wei)老師教(jiao)得歡，學(xue)(xue)(xue)生(sheng)學(xue)(xue)(xue)得勤，學(xue)(xue)(xue)生(sheng)都能(neng)夠在短(duan)時(shi)間(jian)內(nei)掌握會計工作的(de)(de)(de)(de)(de)(de)要領(ling)，并且為(wei)今后的(de)(de)(de)(de)(de)(de)成長打(da)下了(le)堅實(shi)的(de)(de)(de)(de)(de)(de)基礎。當(dang)時(shi)的(de)(de)(de)(de)(de)(de)學(xue)(xue)(xue)生(sheng)很多都成為(wei)了(le)單(dan)位(wei)的(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)務骨干或者走(zou)上了(le)領(ling)導(dao)(dao)崗位(wei)。

（二）會計實(shi)驗(yan)室建設的探索(suo)階段

20世(shi)紀80年代中期，隨著(zhu)社會(hui)(hui)(hui)(hui)主(zhu)義市場(chang)經(jing)(jing)濟(ji)(ji)體(ti)制的(de)(de)(de)(de)(de)(de)(de)發展，企(qi)業(ye)(ye)(ye)(ye)作為(wei)(wei)(wei)最重(zhong)要的(de)(de)(de)(de)(de)(de)(de)市場(chang)主(zhu)體(ti)，作為(wei)(wei)(wei)以營利(li)為(wei)(wei)(wei)目(mu)的(de)(de)(de)(de)(de)(de)(de)而從事生產經(jing)(jing)營活動(dong)，向社會(hui)(hui)(hui)(hui)提供商品或服務的(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)濟(ji)(ji)組織，有(you)(you)(you)(you)它的(de)(de)(de)(de)(de)(de)(de)獨立性，其(qi)正常(chang)的(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)營活動(dong)已經(jing)(jing)不(bu)(bu)(bu)(bu)再(zai)受政(zheng)府行(xing)(xing)政(zheng)部(bu)(bu)(bu)門(men)(men)的(de)(de)(de)(de)(de)(de)(de)干預，會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)專(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)(ye)學(xue)(xue)(xue)生的(de)(de)(de)(de)(de)(de)(de)實(shi)(shi)(shi)(shi)習(xi)(xi)由(you)(you)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)提出(chu)計(ji)(ji)(ji)劃(hua)，再(zai)由(you)(you)自治區(qu)財(cai)(cai)(cai)政(zheng)廳下發紅頭(tou)文(wen)件，指派各地市縣財(cai)(cai)(cai)政(zheng)部(bu)(bu)(bu)門(men)(men)和(he)一些(xie)國有(you)(you)(you)(you)企(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)務部(bu)(bu)(bu)門(men)(men)給予(yu)安排落(luo)實(shi)(shi)(shi)(shi)的(de)(de)(de)(de)(de)(de)(de)做(zuo)法已經(jing)(jing)行(xing)(xing)不(bu)(bu)(bu)(bu)通(tong)了(le)(le)。學(xue)(xue)(xue)生的(de)(de)(de)(de)(de)(de)(de)實(shi)(shi)(shi)(shi)習(xi)(xi)只(zhi)能由(you)(you)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)自己聯系、自己安排。80年代中期起，由(you)(you)于三方面(mian)原因(yin)導致(zhi)了(le)(le)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)專(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)學(xue)(xue)(xue)生到(dao)企(qi)業(ye)(ye)(ye)(ye)實(shi)(shi)(shi)(shi)習(xi)(xi)越來越難：一是(shi)(shi)(shi)到(dao)企(qi)業(ye)(ye)(ye)(ye)實(shi)(shi)(shi)(shi)習(xi)(xi)不(bu)(bu)(bu)(bu)再(zai)是(shi)(shi)(shi)免(mian)費的(de)(de)(de)(de)(de)(de)(de)了(le)(le)，一些(xie)企(qi)業(ye)(ye)(ye)(ye)收(shou)取不(bu)(bu)(bu)(bu)算少的(de)(de)(de)(de)(de)(de)(de)實(shi)(shi)(shi)(shi)習(xi)(xi)費用(yong)，學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)和(he)學(xue)(xue)(xue)生都(dou)承受不(bu)(bu)(bu)(bu)了(le)(le)；二是(shi)(shi)(shi)市場(chang)經(jing)(jing)濟(ji)(ji)下企(qi)業(ye)(ye)(ye)(ye)要講求效(xiao)益，財(cai)(cai)(cai)務部(bu)(bu)(bu)門(men)(men)不(bu)(bu)(bu)(bu)再(zai)有(you)(you)(you)(you)冗員，會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)崗位一個(ge)蘿卜一個(ge)坑(keng)，工(gong)作繁忙(mang)(mang)，生怕生手(shou)插入，使其(qi)忙(mang)(mang)中出(chu)錯、忙(mang)(mang)中添忙(mang)(mang)、忙(mang)(mang)中添亂，不(bu)(bu)(bu)(bu)再(zai)樂意當(dang)實(shi)(shi)(shi)(shi)習(xi)(xi)生的(de)(de)(de)(de)(de)(de)(de)指導老(lao)師(shi)；三是(shi)(shi)(shi)市場(chang)經(jing)(jing)濟(ji)(ji)競爭激烈，企(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)資料(liao)(liao)屬于重(zhong)要的(de)(de)(de)(de)(de)(de)(de)商業(ye)(ye)(ye)(ye)秘(mi)密，會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)部(bu)(bu)(bu)門(men)(men)已經(jing)(jing)被視為(wei)(wei)(wei)企(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)機密部(bu)(bu)(bu)門(men)(men)，一般不(bu)(bu)(bu)(bu)再(zai)歡(huan)迎(ying)外人介(jie)入。因(yin)為(wei)(wei)(wei)有(you)(you)(you)(you)后(hou)面(mian)兩種原因(yin)，致(zhi)使實(shi)(shi)(shi)(shi)習(xi)(xi)生就(jiu)是(shi)(shi)(shi)到(dao)了(le)(le)企(qi)業(ye)(ye)(ye)(ye)，安排到(dao)了(le)(le)財(cai)(cai)(cai)務部(bu)(bu)(bu)門(men)(men)實(shi)(shi)(shi)(shi)習(xi)(xi)，所能接觸到(dao)的(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)濟(ji)(ji)業(ye)(ye)(ye)(ye)務也極(ji)為(wei)(wei)(wei)有(you)(you)(you)(you)限，動(dong)手(shou)機會(hui)(hui)(hui)(hui)不(bu)(bu)(bu)(bu)多，甚至出(chu)現坐冷板凳，無事可做(zuo)的(de)(de)(de)(de)(de)(de)(de)情況，實(shi)(shi)(shi)(shi)習(xi)(xi)效(xiao)果并不(bu)(bu)(bu)(bu)理想(xiang)。面(mian)對會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)踐(jian)教(jiao)(jiao)學(xue)(xue)(xue)的(de)(de)(de)(de)(de)(de)(de)困境，當(dang)時(shi)廣(guang)(guang)西會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)教(jiao)(jiao)育工(gong)作者們開始思考建(jian)立會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)模(mo)(mo)擬實(shi)(shi)(shi)(shi)驗(yan)室(shi)，使學(xue)(xue)(xue)生不(bu)(bu)(bu)(bu)出(chu)校(xiao)(xiao)(xiao)(xiao)門(men)(men)，也可以進(jin)行(xing)(xing)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)踐(jian)教(jiao)(jiao)學(xue)(xue)(xue)。當(dang)時(shi)的(de)(de)(de)(de)(de)(de)(de)廣(guang)(guang)西財(cai)(cai)(cai)經(jing)(jing)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)、廣(guang)(guang)西財(cai)(cai)(cai)政(zheng)高(gao)等專(zhuan)(zhuan)(zhuan)科(ke)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)、廣(guang)(guang)西商業(ye)(ye)(ye)(ye)高(gao)等專(zhuan)(zhuan)(zhuan)科(ke)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)組織了(le)(le)部(bu)(bu)(bu)分老(lao)師(shi)深入企(qi)業(ye)(ye)(ye)(ye)調研(yan)，搜集(ji)資料(liao)(liao)，整理加工(gong)，分別(bie)編制出(chu)了(le)(le)《會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)學(xue)(xue)(xue)原理》、《工(gong)業(ye)(ye)(ye)(ye)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)》、《商業(ye)(ye)(ye)(ye)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)》模(mo)(mo)擬實(shi)(shi)(shi)(shi)習(xi)(xi)資料(liao)(liao)，于1988年建(jian)立了(le)(le)廣(guang)(guang)西財(cai)(cai)(cai)經(jing)(jing)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)模(mo)(mo)擬實(shi)(shi)(shi)(shi)驗(yan)室(shi)、廣(guang)(guang)西財(cai)(cai)(cai)政(zheng)高(gao)等專(zhuan)(zhuan)(zhuan)科(ke)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)驗(yan)室(shi)、廣(guang)(guang)西商業(ye)(ye)(ye)(ye)高(gao)等專(zhuan)(zhuan)(zhuan)科(ke)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)驗(yan)室(shi)，開了(le)(le)文(wen)科(ke)經(jing)(jing)濟(ji)(ji)管理類實(shi)(shi)(shi)(shi)驗(yan)室(shi)建(jian)設的(de)(de)(de)(de)(de)(de)(de)先(xian)河。當(dang)時(shi)的(de)(de)(de)(de)(de)(de)(de)這些(xie)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)驗(yan)室(shi)都(dou)只(zhi)是(shi)(shi)(shi)手(shou)工(gong)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)驗(yan)室(shi)，盡管設備簡陋、資料(liao)(liao)粗(cu)放、項目(mu)單一，但是(shi)(shi)(shi)實(shi)(shi)(shi)(shi)驗(yan)資料(liao)(liao)的(de)(de)(de)(de)(de)(de)(de)仿真程度都(dou)比(bi)較高(gao)，基(ji)本(ben)上(shang)解決了(le)(le)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)踐(jian)教(jiao)(jiao)學(xue)(xue)(xue)的(de)(de)(de)(de)(de)(de)(de)難題。需要說明的(de)(de)(de)(de)(de)(de)(de)是(shi)(shi)(shi)，廣(guang)(guang)西財(cai)(cai)(cai)政(zheng)高(gao)等專(zhuan)(zhuan)(zhuan)科(ke)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)驗(yan)室(shi)還專(zhuan)(zhuan)(zhuan)門(men)(men)拍(pai)錄制作了(le)(le)工(gong)業(ye)(ye)(ye)(ye)企(qi)業(ye)(ye)(ye)(ye)生產流程和(he)會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)業(ye)(ye)(ye)(ye)務處(chu)理的(de)(de)(de)(de)(de)(de)(de)錄像帶，在會(hui)(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)踐(jian)教(jiao)(jiao)學(xue)(xue)(xue)中開始引(yin)用(yong)了(le)(le)現代化(hua)手(shou)段。

（三）會計實驗健(jian)全和完善階段(duan)

上(shang)世(shi)(shi)(shi)紀90年(nian)(nian)代至本(ben)世(shi)(shi)(shi)紀初幾年(nian)(nian)間，是廣西會(hui)(hui)(hui)計(ji)實(shi)驗(yan)(yan)(yan)室(shi)進(jin)一(yi)步健全、完善的(de)(de)年(nian)(nian)代。主(zhu)要(yao)體現在四個方面(mian)：一(yi)是手工(gong)會(hui)(hui)(hui)計(ji)實(shi)驗(yan)(yan)(yan)室(shi)相(xiang)繼配(pei)置或更新了(le)(le)(le)(le)設備，有了(le)(le)(le)(le)專用(yong)的(de)(de)實(shi)驗(yan)(yan)(yan)桌，配(pei)置了(le)(le)(le)(le)幻(huan)燈機(ji)，放像機(ji)、憑證(zheng)裝訂(ding)機(ji)等(deng)等(deng)；二是隨(sui)著(zhu)企業會(hui)(hui)(hui)計(ji)準則的(de)(de)頒布和(he)執行(xing)(xing)(xing)，實(shi)驗(yan)(yan)(yan)資(zi)料都及(ji)時地得到了(le)(le)(le)(le)修訂(ding)、補充和(he)完善，實(shi)驗(yan)(yan)(yan)資(zi)料不(bu)再(zai)粗放，實(shi)驗(yan)(yan)(yan)項目也(ye)不(bu)再(zai)單(dan)一(yi)，不(bu)但有了(le)(le)(le)(le)學(xue)生畢業前(qian)必須進(jin)行(xing)(xing)(xing)的(de)(de)會(hui)(hui)(hui)計(ji)綜合模(mo)擬實(shi)訓(xun)，而且也(ye)有了(le)(le)(le)(le)一(yi)些(xie)主(zhu)要(yao)會(hui)(hui)(hui)計(ji)課(ke)程(cheng)理(li)論教學(xue)結束后的(de)(de)課(ke)程(cheng)實(shi)訓(xun)以及(ji)隨(sui)課(ke)進(jin)行(xing)(xing)(xing)的(de)(de)單(dan)項實(shi)訓(xun)；三是開始建立了(le)(le)(le)(le)會(hui)(hui)(hui)計(ji)實(shi)驗(yan)(yan)(yan)教學(xue)管理(li)的(de)(de)相(xiang)關制度；四是隨(sui)著(zhu)計(ji)算機(ji)的(de)(de)普及(ji)，會(hui)(hui)(hui)計(ji)電算化的(de)(de)推廣，上(shang)世(shi)(shi)(shi)紀90年(nian)(nian)代中后期(qi)各校紛紛投資(zi)建立了(le)(le)(le)(le)會(hui)(hui)(hui)計(ji)電算化實(shi)驗(yan)(yan)(yan)室(shi)，為會(hui)(hui)(hui)計(ji)電算化的(de)(de)教學(xue)和(he)實(shi)訓(xun)提供了(le)(le)(le)(le)條件。

如果說，上(shang)(shang)世紀(ji)80年(nian)(nian)代末，是(shi)市(shi)場經濟(ji)逼出(chu)(chu)了(le)(le)(le)(le)各校(xiao)的(de)(de)(de)(de)會(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)室(shi)(shi)。那么，2005年(nian)(nian)后，人(ren)們便開始了(le)(le)(le)(le)對會(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)室(shi)(shi)規范建(jian)設(she)的(de)(de)(de)(de)理(li)性思(si)考。2004年(nian)(nian)，廣(guang)(guang)(guang)西(xi)(xi)財政高(gao)(gao)(gao)等專(zhuan)(zhuan)(zhuan)(zhuan)科學(xue)(xue)校(xiao)和(he)(he)廣(guang)(guang)(guang)西(xi)(xi)商業(ye)高(gao)(gao)(gao)等專(zhuan)(zhuan)(zhuan)(zhuan)科學(xue)(xue)校(xiao)合(he)并(bing)組建(jian)廣(guang)(guang)(guang)西(xi)(xi)財經學(xue)(xue)院(yuan)，由(you)原(yuan)財專(zhuan)(zhuan)(zhuan)(zhuan)會(hui)(hui)(hui)計(ji)(ji)(ji)模擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)室(shi)(shi)和(he)(he)原(yuan)商專(zhuan)(zhuan)(zhuan)(zhuan)會(hui)(hui)(hui)計(ji)(ji)(ji)模擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)室(shi)(shi)合(he)并(bing)整合(he)建(jian)立了(le)(le)(le)(le)廣(guang)(guang)(guang)西(xi)(xi)財經學(xue)(xue)院(yuan)會(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)室(shi)(shi)。如何建(jian)設(she)本(ben)科院(yuan)校(xiao)的(de)(de)(de)(de)會(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)室(shi)(shi)引起了(le)(le)(le)(le)人(ren)們的(de)(de)(de)(de)思(si)考。一(yi)些(xie)專(zhuan)(zhuan)(zhuan)(zhuan)家、教(jiao)授先后主持課題(ti)對會(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)(shi)(shi)踐教(jiao)學(xue)(xue)和(he)(he)會(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)室(shi)(shi)建(jian)設(she)開展(zhan)了(le)(le)(le)(le)研究，先后提(ti)(ti)出(chu)(chu)了(le)(le)(le)(le)“雙體系、雙平臺、多模塊”的(de)(de)(de)(de)會(hui)(hui)(hui)計(ji)(ji)(ji)本(ben)科人(ren)才(cai)培養模式、會(hui)(hui)(hui)計(ji)(ji)(ji)模擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)的(de)(de)(de)(de)運作(zuo)(zuo)(zuo)方式在專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)配合(he)上(shang)(shang)，設(she)置(zhi)軍(jun)團組合(he)式，在時間安(an)排上(shang)(shang)采(cai)用(yong)波浪式，在選擇上(shang)(shang)采(cai)用(yong)菜單式以及會(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)(shi)(shi)踐教(jiao)學(xue)(xue)應(ying)采(cai)用(yong)立體實(shi)(shi)(shi)(shi)(shi)(shi)戰演練的(de)(de)(de)(de)模式等設(she)想。2006年(nian)(nian)6月，廣(guang)(guang)(guang)西(xi)(xi)財經學(xue)(xue)院(yuan)召(zhao)開了(le)(le)(le)(le)實(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)教(jiao)學(xue)(xue)工作(zuo)(zuo)(zuo)大(da)會(hui)(hui)(hui)，作(zuo)(zuo)(zuo)出(chu)(chu)了(le)(le)(le)(le)《廣(guang)(guang)(guang)西(xi)(xi)財經學(xue)(xue)院(yuan)關于加強實(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)教(jiao)學(xue)(xue)工作(zuo)(zuo)(zuo)的(de)(de)(de)(de)決定》，充分認識(shi)了(le)(le)(le)(le)實(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)教(jiao)學(xue)(xue)工作(zuo)(zuo)(zuo)的(de)(de)(de)(de)重要意義，提(ti)(ti)出(chu)(chu)了(le)(le)(le)(le)主動(dong)適(shi)應(ying)經濟(ji)社會(hui)(hui)(hui)發展(zhan)要求，構建(jian)與高(gao)(gao)(gao)素質應(ying)用(yong)型人(ren)才(cai)培養目(mu)標相適(shi)應(ying)的(de)(de)(de)(de)實(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)教(jiao)學(xue)(xue)體系的(de)(de)(de)(de)要求，對會(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)室(shi)(shi)的(de)(de)(de)(de)建(jian)設(she)給(gei)予了(le)(le)(le)(le)巨大(da)的(de)(de)(de)(de)推動(dong)，會(hui)(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)室(shi)(shi)建(jian)設(she)翻開了(le)(le)(le)(le)嶄新的(de)(de)(de)(de)一(yi)頁。

1.制(zhi)度(du)(du)建設。會(hui)計(ji)實(shi)(shi)(shi)驗室隸屬(shu)于學(xue)院經濟管(guan)理(li)實(shi)(shi)(shi)驗中心，為了保(bao)障(zhang)會(hui)計(ji)實(shi)(shi)(shi)驗室實(shi)(shi)(shi)驗教學(xue)的(de)正常運行，實(shi)(shi)(shi)驗室先后建立了實(shi)(shi)(shi)驗教學(xue)管(guan)理(li)辦法(fa)，實(shi)(shi)(shi)驗教學(xue)工作實(shi)(shi)(shi)施細則，實(shi)(shi)(shi)驗室工作人員(yuan)守則，實(shi)(shi)(shi)驗室各崗位工作責任制(zhi)，實(shi)(shi)(shi)驗室開(kai)放管(guan)理(li)辦法(fa)、實(shi)(shi)(shi)驗室安全、衛(wei)生管(guan)理(li)辦法(fa)等等一系列的(de)規(gui)章制(zhi)度(du)(du)。如此完善而且科學(xue)規(gui)范的(de)實(shi)(shi)(shi)驗室管(guan)理(li)制(zhi)度(du)(du)，應該(gai)是前所未有的(de)。

2.會(hui)(hui)計(ji)(ji)實(shi)驗室硬件建(jian)設。經過整合，廣西財(cai)(cai)經學院會(hui)(hui)計(ji)(ji)實(shi)驗室現有手工實(shi)驗室三間、電(dian)算化實(shi)驗室四間，使(shi)用(yong)面積(ji)共(gong)計(ji)(ji)700平方米，可以同(tong)時容納640名學生(sheng)進行實(shi)習(xi)實(shi)驗。會(hui)(hui)計(ji)(ji)手工實(shi)驗室均安裝有多(duo)媒體設備(bei)，方便(bian)直觀教學。會(hui)(hui)計(ji)(ji)電(dian)算化實(shi)驗室安裝有用(yong)友財(cai)(cai)務(wu)軟(ruan)件、金碟財(cai)(cai)務(wu)軟(ruan)件、博科審計(ji)(ji)電(dian)算化軟(ruan)件、“無紙化手工會(hui)(hui)計(ji)(ji)模(mo)(mo)擬(ni)實(shi)驗”軟(ruan)件（CS模(mo)(mo)式和BS模(mo)(mo)式兩種）。

3.實(shi)(shi)驗(yan)(yan)范圍和(he)實(shi)(shi)驗(yan)(yan)項目(mu)(mu)的(de)拓展。現在(zai)的(de)會(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)驗(yan)(yan)室不再是單(dan)純的(de)會(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)驗(yan)(yan)，已經拓展到了會(hui)(hui)計(ji)(ji)(ji)、審計(ji)(ji)(ji)、財務(wu)管(guan)理的(de)實(shi)(shi)驗(yan)(yan)，而(er)且各(ge)種(zhong)實(shi)(shi)驗(yan)(yan)都已經具體細化(hua)為許多的(de)實(shi)(shi)驗(yan)(yan)項目(mu)(mu)。

4.健(jian)全和(he)規(gui)范(fan)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)材(cai)的建(jian)設。目前(qian)廣西財(cai)經(jing)學(xue)(xue)院(yuan)會(hui)(hui)計(ji)(ji)(ji)系已經(jing)建(jian)設完成可(ke)(ke)供使用的實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)材(cai)有(you)(you)會(hui)(hui)計(ji)(ji)(ji)學(xue)(xue)基(ji)礎(chu)(chu)綜(zong)合實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)程(cheng)(cheng)、會(hui)(hui)計(ji)(ji)(ji)學(xue)(xue)基(ji)礎(chu)(chu)單(dan)項實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)程(cheng)(cheng)、工業企(qi)(qi)(qi)業會(hui)(hui)計(ji)(ji)(ji)綜(zong)合實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)程(cheng)(cheng)、崗位會(hui)(hui)計(ji)(ji)(ji)核算(suan)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)程(cheng)(cheng)、商(shang)品流通(tong)企(qi)(qi)(qi)業會(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)程(cheng)(cheng)、交(jiao)通(tong)運輸企(qi)(qi)(qi)業會(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)程(cheng)(cheng)、網絡會(hui)(hui)計(ji)(ji)(ji)分步實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)案例、會(hui)(hui)計(ji)(ji)(ji)信息化仿真實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)案例、會(hui)(hui)計(ji)(ji)(ji)電(dian)算(suan)化實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)程(cheng)(cheng)、財(cai)務管(guan)理綜(zong)合實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)程(cheng)(cheng)、財(cai)務管(guan)理課程(cheng)(cheng)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)程(cheng)(cheng)、企(qi)(qi)(qi)業財(cai)務審計(ji)(ji)(ji)綜(zong)合實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)程(cheng)(cheng)、審計(ji)(ji)(ji)電(dian)算(suan)化實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)程(cheng)(cheng)、成本會(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)程(cheng)(cheng)、預算(suan)會(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)程(cheng)(cheng)等(deng)15種(zhong)。實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)材(cai)品種(zhong)不僅達到了空前(qian)的齊全，為(wei)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)現學(xue)(xue)生進行(xing)“菜單(dan)式”實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)習實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)選擇提供了可(ke)(ke)能，而且新編(bian)和(he)修訂的這(zhe)些實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)材(cai)基(ji)本上達到了實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)材(cai)的規(gui)范(fan)要(yao)求，改(gai)變了過(guo)去那種(zhong)以大練習代替實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)材(cai)的做法。由劉蓉等(deng)老師編(bian)寫的《企(qi)(qi)(qi)業財(cai)務審計(ji)(ji)(ji)綜(zong)合實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)教(jiao)(jiao)(jiao)(jiao)程(cheng)(cheng)》所附的自主(zhu)研(yan)發的一(yi)套(tao)帶(dai)有(you)(you)“審計(ji)(ji)(ji)陷阱”的審計(ji)(ji)(ji)資料(liao)，目前(qian)在全國尚屬首創。

5.實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)形式(shi)多樣化(hua)(hua)(hua)。實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)形式(shi)包括手(shou)(shou)(shou)(shou)(shou)工(gong)模(mo)(mo)(mo)(mo)擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)、無(wu)紙化(hua)(hua)(hua)手(shou)(shou)(shou)(shou)(shou)工(gong)模(mo)(mo)(mo)(mo)擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)、電(dian)算(suan)(suan)化(hua)(hua)(hua)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)和(he)網(wang)(wang)絡(luo)(luo)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)。手(shou)(shou)(shou)(shou)(shou)工(gong)模(mo)(mo)(mo)(mo)擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)有(you)會(hui)計(ji)(ji)(ji)(ji)核算(suan)(suan)手(shou)(shou)(shou)(shou)(shou)工(gong)模(mo)(mo)(mo)(mo)擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)、審計(ji)(ji)(ji)(ji)手(shou)(shou)(shou)(shou)(shou)工(gong)模(mo)(mo)(mo)(mo)擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)和(he)財(cai)務(wu)管(guan)理手(shou)(shou)(shou)(shou)(shou)工(gong)模(mo)(mo)(mo)(mo)擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)；無(wu)紙化(hua)(hua)(hua)手(shou)(shou)(shou)(shou)(shou)工(gong)模(mo)(mo)(mo)(mo)擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)是利用計(ji)(ji)(ji)(ji)算(suan)(suan)機實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)現會(hui)計(ji)(ji)(ji)(ji)核算(suan)(suan)無(wu)紙化(hua)(hua)(hua)手(shou)(shou)(shou)(shou)(shou)工(gong)模(mo)(mo)(mo)(mo)擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)和(he)審計(ji)(ji)(ji)(ji)業務(wu)無(wu)紙化(hua)(hua)(hua)手(shou)(shou)(shou)(shou)(shou)工(gong)模(mo)(mo)(mo)(mo)擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)；電(dian)算(suan)(suan)化(hua)(hua)(hua)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)是利用計(ji)(ji)(ji)(ji)算(suan)(suan)機、會(hui)計(ji)(ji)(ji)(ji)電(dian)算(suan)(suan)化(hua)(hua)(hua)系統(tong)軟(ruan)件和(he)審計(ji)(ji)(ji)(ji)電(dian)算(suan)(suan)化(hua)(hua)(hua)系統(tong)軟(ruan)件以及ERP財(cai)務(wu)管(guan)理系統(tong)軟(ruan)件實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)現會(hui)計(ji)(ji)(ji)(ji)電(dian)算(suan)(suan)化(hua)(hua)(hua)模(mo)(mo)(mo)(mo)擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)、審計(ji)(ji)(ji)(ji)電(dian)算(suan)(suan)化(hua)(hua)(hua)模(mo)(mo)(mo)(mo)擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)和(he)財(cai)務(wu)管(guan)理模(mo)(mo)(mo)(mo)擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)，財(cai)務(wu)管(guan)理實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)還(huan)可以在(zai)學院的ERP實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)室模(mo)(mo)(mo)(mo)擬(ni)進行(xing)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)戰演練；網(wang)(wang)絡(luo)(luo)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)是指利用網(wang)(wang)絡(luo)(luo)服(fu)務(wu)器(qi)，將“無(wu)紙化(hua)(hua)(hua)手(shou)(shou)(shou)(shou)(shou)工(gong)會(hui)計(ji)(ji)(ji)(ji)模(mo)(mo)(mo)(mo)擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)”軟(ruan)件和(he)資料（BS模(mo)(mo)(mo)(mo)式(shi)）掛到網(wang)(wang)上(shang)，學生在(zai)任何時間、任何地點通過網(wang)(wang)絡(luo)(luo)登陸服(fu)務(wu)器(qi)便(bian)可進行(xing)無(wu)紙化(hua)(hua)(hua)手(shou)(shou)(shou)(shou)(shou)工(gong)會(hui)計(ji)(ji)(ji)(ji)模(mo)(mo)(mo)(mo)擬(ni)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)。

6.走產(chan)(chan)學研(yan)(yan)(yan)相結(jie)合(he)的(de)道路(lu)，開放式地(di)建(jian)(jian)設(she)會(hui)(hui)計(ji)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)(yan)室。目前(qian)廣西(xi)財(cai)經(jing)學院(yuan)已經(jing)與15家企業、會(hui)(hui)計(ji)師(shi)事務(wu)所簽訂(ding)了實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)習(xi)基(ji)地(di)協議，與100多家企業、會(hui)(hui)計(ji)師(shi)事務(wu)所建(jian)(jian)立了密切聯(lian)系(xi)，學生可以(yi)(yi)(yi)到這(zhe)些(xie)單位(wei)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)習(xi)，老(lao)師(shi)也可以(yi)(yi)(yi)到這(zhe)些(xie)單位(wei)進(jin)行(xing)業務(wu)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)踐和(he)科學研(yan)(yan)(yan)究(jiu)。老(lao)師(shi)們(men)可以(yi)(yi)(yi)通過對企業的(de)調研(yan)(yan)(yan)，獲取第一(yi)手資(zi)(zi)料(liao)對實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)(yan)教(jiao)材和(he)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)(yan)資(zi)(zi)料(liao)進(jin)行(xing)更新、修訂(ding)和(he)補充。廣西(xi)財(cai)經(jing)學院(yuan)與上海博科資(zi)(zi)訊股份有(you)限公司(si)聯(lian)合(he)開發可以(yi)(yi)(yi)穿透原(yuan)(yuan)始憑證(zheng)的(de)“審計(ji)之星”教(jiao)育(yu)版教(jiao)學軟件，擁有(you)部(bu)分(fen)產(chan)(chan)權，是實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)(yan)室走產(chan)(chan)學研(yan)(yan)(yan)結(jie)合(he)成(cheng)功的(de)一(yi)個(ge)例(li)子。目前(qian)該(gai)(gai)軟件已開始向全國(guo)大(da)專院(yuan)校轉讓，也實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)現了實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)(yan)研(yan)(yan)(yan)究(jiu)成(cheng)果向社(she)會(hui)(hui)生產(chan)(chan)力的(de)轉化。2007年(nian)(nian)1月廣西(xi)財(cai)經(jing)學院(yuan)制定了《廣西(xi)財(cai)經(jing)學院(yuan)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)(yan)室流動編(bian)(bian)制管理辦法(fa)（試行(xing)）》，為(wei)走產(chan)(chan)學研(yan)(yan)(yan)結(jie)合(he)的(de)道路(lu)，開放式地(di)建(jian)(jian)設(she)會(hui)(hui)計(ji)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)(yan)室給予了制度(du)保(bao)障。按照該(gai)(gai)辦法(fa)，實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)(yan)室根據其實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)際(ji)工作需要設(she)置流動編(bian)(bian)制，有(you)關(guan)人員帶著建(jian)(jian)設(she)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)(yan)室的(de)任務(wu)或有(you)關(guan)科研(yan)(yan)(yan)項目，經(jing)申請批(pi)準后以(yi)(yi)(yi)流動編(bian)(bian)制形式進(jin)入實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)(yan)室工作，其原(yuan)(yuan)人事關(guan)系(xi)不變，期滿(man)后再(zai)回到原(yuan)(yuan)工作崗位(wei)。進(jin)入實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)(yan)室流動編(bian)(bian)制的(de)老(lao)師(shi)可以(yi)(yi)(yi)到企業調研(yan)(yan)(yan)，結(jie)合(he)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)際(ji)地(di)編(bian)(bian)寫、修訂(ding)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)(yan)教(jiao)材和(he)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)(yan)資(zi)(zi)料(liao)、完成(cheng)科研(yan)(yan)(yan)項目。一(yi)年(nian)(nian)多的(de)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)踐證(zheng)明(ming)，該(gai)(gai)辦法(fa)確實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)有(you)效地(di)推動了會(hui)(hui)計(ji)實(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)驗(yan)(yan)(yan)室的(de)建(jian)(jian)設(she)。

（四）會計(ji)實驗(yan)室尚待解決的問題(ti)

經過(guo)20多(duo)年(nian)的(de)建(jian)設，廣西(xi)的(de)會計(ji)實驗室建(jian)設雖然取(qu)得了(le)長足的(de)進步，但是在(zai)許(xu)多(duo)方(fang)面仍然存在(zai)著不盡如人(ren)意(yi)的(de)地方(fang)，主要表現在(zai)：

1.實(shi)(shi)驗教材的建設(she)尚(shang)不夠(gou)(gou)全面，尚(shang)不能(neng)開出(chu)足夠(gou)(gou)多的實(shi)(shi)驗項目供學生選(xuan)擇，因此(ci)，會計模擬實(shi)(shi)驗的運(yun)作方式(shi)在選(xuan)擇上，采用菜單式(shi)的設(she)想目前尚(shang)無(wu)法實(shi)(shi)現。

2.會(hui)(hui)(hui)計業(ye)(ye)務(wu)不(bu)是獨立(li)發生的(de)，對(dui)會(hui)(hui)(hui)計專(zhuan)業(ye)(ye)學(xue)生的(de)訓(xun)練(lian)也不(bu)能(neng)孤立(li)地進行，但是，現在(zai)的(de)會(hui)(hui)(hui)計實(shi)驗室對(dui)于如(ru)何將(jiang)會(hui)(hui)(hui)計專(zhuan)業(ye)(ye)的(de)模擬(ni)實(shi)驗置(zhi)于全(quan)院財(cai)(cai)經類各(ge)專(zhuan)業(ye)(ye)（包括(kuo)金融(rong)證券、財(cai)(cai)政(zheng)稅(shui)務(wu)等）的(de)綜合實(shi)驗之中，實(shi)現融(rong)資(zi)、申報納(na)稅(shui)、供、產、銷(xiao)全(quan)過(guo)程的(de)，計劃、組織、協調各(ge)職能(neng)部門，通過(guo)生產經營的(de)運(yun)作，與假設(she)對(dui)手競爭的(de)全(quan)仿真環境下的(de)綜合實(shi)驗還(huan)沒有一個成熟的(de)方案，因(yin)此會(hui)(hui)(hui)計模擬(ni)實(shi)驗的(de)運(yun)作方式在(zai)專(zhuan)業(ye)(ye)配合上，設(she)置(zhi)軍團(tuan)組合式的(de)設(she)想(xiang)以及會(hui)(hui)(hui)計實(shi)踐教學(xue)應采用(yong)立(li)體實(shi)戰演練(lian)模式的(de)設(she)想(xiang)也暫時(shi)未(wei)能(neng)實(shi)現。

3.與其(qi)他文科經(jing)濟管理類(lei)實驗室一樣，現在的(de)(de)會計(ji)實驗室所能開出的(de)(de)實驗項目中，基礎操作性實驗居多，綜合應用性實驗較少(shao)，創新設計(ji)性實驗幾乎為零。

會計實(shi)驗(yan)室存在的(de)以上(shang)三方面的(de)不足，應該是今后會計實(shi)驗(yan)室建(jian)設(she)努力(li)改進的(de)方向。

二、對未來會計實踐性(xing)教學(xue)的思(si)考

縱(zong)觀會(hui)計(ji)(ji)實踐性(xing)教學的發展演變過程和會(hui)計(ji)(ji)實驗室(shi)建(jian)設的情況，要進一步改(gai)進會(hui)計(ji)(ji)實踐性(xing)教學，完(wan)善會(hui)計(ji)(ji)實驗室(shi)建(jian)設，必須從以下四(si)方面進行思考和努力：

（一）進一步完善實驗教(jiao)材建設

會計實驗教材應該符(fu)合以下要(yao)求：

1.規范(fan)性。會(hui)計實(shi)(shi)(shi)驗(yan)(yan)(yan)教(jiao)材既不能是會(hui)計理論(lun)教(jiao)材的(de)(de)翻(fan)版，也不能以大練習代替，應(ying)該嚴格(ge)按照實(shi)(shi)(shi)驗(yan)(yan)(yan)的(de)(de)要(yao)(yao)求(qiu)規范(fan)地編寫。要(yao)(yao)認真地分析(xi)各(ge)門專業課程的(de)(de)知識點、技(ji)術技(ji)巧(qiao)點，設計相(xiang)應(ying)的(de)(de)實(shi)(shi)(shi)驗(yan)(yan)(yan)項目(mu)(mu)，提(ti)出(chu)每個實(shi)(shi)(shi)驗(yan)(yan)(yan)項目(mu)(mu)的(de)(de)實(shi)(shi)(shi)驗(yan)(yan)(yan)目(mu)(mu)的(de)(de)、實(shi)(shi)(shi)驗(yan)(yan)(yan)要(yao)(yao)求(qiu)，提(ti)供實(shi)(shi)(shi)驗(yan)(yan)(yan)材料(liao)(liao)（資料(liao)(liao)）、實(shi)(shi)(shi)驗(yan)(yan)(yan)步驟（或者實(shi)(shi)(shi)驗(yan)(yan)(yan)路徑）。

2.仿真性。會計各(ge)門專業課程的(de)實(shi)驗(yan)教材所(suo)提(ti)供的(de)業務資料(liao)都應(ying)該(gai)取材于(yu)企(qi)業實(shi)際(ji)，應(ying)該(gai)置于(yu)企(qi)業的(de)實(shi)際(ji)環(huan)境之中，符合實(shi)際(ji)情況，符合實(shi)際(ji)邏(luo)輯；所(suo)用(yong)的(de)賬(zhang)、表、憑(ping)證都應(ying)該(gai)是(shi)當前企(qi)業所(suo)實(shi)際(ji)使用(yong)的(de)格式。

3.典(dian)型性。企(qi)業(ye)(ye)每天發生的經濟(ji)業(ye)(ye)務(wu)(wu)非常繁雜，許多業(ye)(ye)務(wu)(wu)是(shi)重復(fu)發生的，會計各門專業(ye)(ye)課程的實驗(yan)教材所(suo)提供(gong)的業(ye)(ye)務(wu)(wu)資料不(bu)能簡單地照搬企(qi)業(ye)(ye)實際，應該經過認真加工整理，擷取有代表性、典(dian)型性的經濟(ji)業(ye)(ye)務(wu)(wu)即可(ke)。

4.系統(tong)性。從會計某(mou)一門專(zhuan)業(ye)課程(cheng)(cheng)的(de)實驗教材來說(shuo)，它本身就是一個(ge)系統(tong)。它的(de)內容(rong)、體(ti)例、應該開(kai)設哪些實驗項目統(tong)籌安排(pai)；從會計實驗室來說(shuo)，會計各門專(zhuan)業(ye)課程(cheng)(cheng)的(de)實驗教材構成了一個(ge)大系統(tong)，會計、財務、審計、金(jin)融、稅(shui)務等等相關的(de)實驗教材如何有機地聯系應該通盤考慮。

5.全面性。從會(hui)計某一門專業(ye)課程(cheng)的(de)(de)實(shi)(shi)(shi)驗(yan)教(jiao)材來(lai)說，它所設計的(de)(de)實(shi)(shi)(shi)驗(yan)項目應(ying)該包括這(zhe)門專業(ye)課程(cheng)的(de)(de)教(jiao)學大綱要求學生掌握的(de)(de)所有知識點、技(ji)術技(ji)巧點，不能(neng)有所遺(yi)漏；從會(hui)計實(shi)(shi)(shi)驗(yan)室來(lai)說，應(ying)該建(jian)設的(de)(de)會(hui)計、財務(wu)(wu)、審計、金融、稅務(wu)(wu)等(deng)等(deng)相關的(de)(de)實(shi)(shi)(shi)驗(yan)教(jiao)材都應(ying)該建(jian)設起(qi)來(lai)，而(er)且各行業(ye)的(de)(de)會(hui)計、財務(wu)(wu)管理的(de)(de)實(shi)(shi)(shi)驗(yan)教(jiao)材和各種(zhong)審計的(de)(de)實(shi)(shi)(shi)驗(yan)教(jiao)材都應(ying)該建(jian)設起(qi)來(lai)。如(ru)能(neng)這(zhe)樣，會(hui)計模擬(ni)實(shi)(shi)(shi)驗(yan)的(de)(de)運作(zuo)方式在選擇上，采用菜單式的(de)(de)設想就(jiu)可以實(shi)(shi)(shi)現了。

 6.形(xing)象(xiang)性(xing)。會計(ji)(ji)實(shi)驗(yan)教材(cai)不但應(ying)(ying)該是(shi)紙質的和電(dian)子(zi)文檔的，相(xiang)(xiang)當多的一些(xie)實(shi)驗(yan)場景、實(shi)驗(yan)對象(xiang)的環(huan)境，一些(xie)具體的實(shi)驗(yan)操作需要(yao)形(xing)象(xiang)地展示給學(xue)生(sheng)。因此，會計(ji)(ji)實(shi)驗(yan)教材(cai)應(ying)(ying)該具有形(xing)象(xiang)性(xing)，應(ying)(ying)該附以相(xiang)(xiang)應(ying)(ying)的音像(xiang)資料。

（二）經濟(ji)管理(li)類學生的實踐(jian)教(jiao)學應該(gai)通盤(pan)考(kao)慮、統(tong)籌安排

財(cai)(cai)經(jing)院(yuan)校(xiao)一(yi)般除了(le)設置有會(hui)計專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)、財(cai)(cai)務管理(li)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)、審計專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)以(yi)外，還有金(jin)融(rong)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)、財(cai)(cai)政稅務專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)、工(gong)商管理(li)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)等(deng)(deng)等(deng)(deng)。在(zai)這些不同(tong)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)就(jiu)讀的(de)(de)學(xue)(xue)生今天是同(tong)學(xue)(xue)，畢(bi)業(ye)(ye)(ye)后就(jiu)是所(suo)從事職(zhi)業(ye)(ye)(ye)的(de)(de)職(zhi)業(ye)(ye)(ye)環(huan)境(jing)中(zhong)的(de)(de)合作(zuo)伙伴或(huo)者(zhe)博弈(yi)競(jing)爭(zheng)對(dui)手。他(ta)們(men)所(suo)學(xue)(xue)的(de)(de)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)知識(shi)是互相交融(rong)，緊密聯(lian)系的(de)(de)。因此他(ta)們(men)的(de)(de)實(shi)踐教學(xue)(xue)理(li)所(suo)當然都應該聯(lian)系起來，通盤(pan)考慮、統籌安排、同(tong)時(shi)進(jin)行。這樣就(jiu)能夠使(shi)得他(ta)們(men)在(zai)學(xue)(xue)習(xi)期間體(ti)會(hui)到(dao)自己(ji)(ji)今后所(suo)從事的(de)(de)職(zhi)業(ye)(ye)(ye)環(huan)境(jing)情況，如何應對(dui)自己(ji)(ji)職(zhi)業(ye)(ye)(ye)環(huan)境(jing)中(zhong)的(de)(de)合作(zuo)伙伴或(huo)者(zhe)博弈(yi)競(jing)爭(zheng)對(dui)手。這就(jiu)是會(hui)計模擬(ni)實(shi)驗的(de)(de)運作(zuo)方式(shi)在(zai)專(zhuan)(zhuan)(zhuan)(zhuan)業(ye)(ye)(ye)配合上所(suo)采取的(de)(de)軍團組合式(shi)或(huo)者(zhe)會(hui)計實(shi)踐教學(xue)(xue)所(suo)采用(yong)的(de)(de)立體(ti)實(shi)戰(zhan)演練的(de)(de)模式(shi)的(de)(de)設想。

廣(guang)西財(cai)經(jing)(jing)(jing)學院已經(jing)(jing)(jing)成立(li)了經(jing)(jing)(jing)濟(ji)(ji)(ji)管(guan)(guan)理(li)實(shi)(shi)驗(yan)教(jiao)學中心(xin)，統(tong)管(guan)(guan)了學院的(de)(de)經(jing)(jing)(jing)濟(ji)(ji)(ji)管(guan)(guan)理(li)類(lei)(lei)實(shi)(shi)驗(yan)室，從形式(shi)上看已經(jing)(jing)(jing)為(wei)通盤考慮、統(tong)籌(chou)安排(pai)(pai)經(jing)(jing)(jing)濟(ji)(ji)(ji)管(guan)(guan)理(li)類(lei)(lei)學生的(de)(de)實(shi)(shi)踐(jian)教(jiao)學奠定(ding)了基(ji)礎和條(tiao)件(jian)。現在缺乏的(de)(de)是能夠進(jin)行這方(fang)面考慮、安排(pai)(pai)的(de)(de)人才和經(jing)(jing)(jing)驗(yan)以及(ji)適合(he)于通盤考慮、統(tong)籌(chou)安排(pai)(pai)、同時進(jin)行經(jing)(jing)(jing)濟(ji)(ji)(ji)管(guan)(guan)理(li)類(lei)(lei)學生的(de)(de)實(shi)(shi)踐(jian)教(jiao)學的(de)(de)系列(lie)實(shi)(shi)驗(yan)教(jiao)材。萬事開頭難，只要經(jing)(jing)(jing)濟(ji)(ji)(ji)管(guan)(guan)理(li)實(shi)(shi)驗(yan)中心(xin)的(de)(de)領導(dao)和同志們牽(qian)頭，各系配合(he)，積極探索，大膽試驗(yan)，如何(he)組(zu)織立(li)體實(shi)(shi)戰演練模式(shi)的(de)(de)經(jing)(jing)(jing)濟(ji)(ji)(ji)管(guan)(guan)理(li)類(lei)(lei)學生的(de)(de)聯合(he)（綜(zong)合(he)）實(shi)(shi)踐(jian)教(jiao)學終會(hui)形成一個成熟的(de)(de)方(fang)案的(de)(de)。

（三）進一步完善和(he)認(ren)真貫徹實(shi)驗(yan)室流動編制制度，使會計實(shi)驗(yan)室成為(wei)師生進行創新設計性(xing)實(shi)驗(yan)和(he)其(qi)他(ta)研究性(xing)實(shi)驗(yan)的(de)陣地(di)

2007年1月，廣西(xi)財經(jing)學(xue)院制定(ding)了(le)《廣西(xi)財經(jing)學(xue)院實(shi)(shi)驗(yan)(yan)室(shi)流(liu)動編制管理辦法(fa)（試(shi)行(xing)）》，規(gui)定(ding)教(jiao)師帶著(zhu)(zhu)(zhu)科研課題進(jin)(jin)專業實(shi)(shi)驗(yan)(yan)室(shi)工(gong)作，是一個很好的(de)嘗試(shi)。經(jing)過一年多(duo)的(de)實(shi)(shi)踐證(zheng)明，這個辦法(fa)對促進(jin)(jin)實(shi)(shi)驗(yan)(yan)室(shi)建設(she)取(qu)得了(le)顯著(zhu)(zhu)(zhu)的(de)成(cheng)效(xiao)。如(ru)(ru)果(guo)會計實(shi)(shi)驗(yan)(yan)室(shi)能夠(gou)(gou)引進(jin)(jin)相(xiang)關企業數據庫資料，如(ru)(ru)果(guo)教(jiao)師帶著(zhu)(zhu)(zhu)科研課題進(jin)(jin)會計實(shi)(shi)驗(yan)(yan)室(shi)工(gong)作，進(jin)(jin)行(xing)科學(xue)研究（比如(ru)(ru)實(shi)(shi)證(zheng)研究）的(de)同時，能夠(gou)(gou)帶著(zhu)(zhu)(zhu)一些(xie)比較(jiao)優秀的(de)學(xue)生一起進(jin)(jin)行(xing)研究，那么，會計實(shi)(shi)驗(yan)(yan)室(shi)就將成(cheng)為師生進(jin)(jin)行(xing)創(chuang)新(xin)設(she)計性(xing)實(shi)(shi)驗(yan)(yan)和其他(ta)研究性(xing)實(shi)(shi)驗(yan)(yan)的(de)陣地，創(chuang)新(xin)設(she)計性(xing)實(shi)(shi)驗(yan)(yan)幾乎為零(ling)的(de)現狀必將改變。

（四）重視校外(wai)畢(bi)業(ye)實習(xi)，認真組織好校外(wai)畢(bi)業(ye)實習(xi)

校外(wai)畢(bi)業(ye)實(shi)(shi)習(xi)(xi)是(shi)(shi)(shi)學(xue)生(sheng)走(zou)上(shang)社會，走(zou)上(shang)工作崗(gang)位前的一(yi)(yi)次實(shi)(shi)戰演練(lian)，是(shi)(shi)(shi)檢(jian)驗學(xue)生(sheng)在校所學(xue)財會理論知識是(shi)(shi)(shi)否扎實(shi)(shi)，是(shi)(shi)(shi)否能夠運用于(yu)實(shi)(shi)際，同(tong)時也是(shi)(shi)(shi)了解社會，熟悉職業(ye)環(huan)境，學(xue)習(xi)(xi)為人處事，進一(yi)(yi)步增長才(cai)干的一(yi)(yi)次極(ji)好機會。通(tong)過校外(wai)畢(bi)業(ye)實(shi)(shi)習(xi)(xi)，可(ke)以為正(zheng)式(shi)畢(bi)業(ye)后走(zou)上(shang)工作崗(gang)位時縮短(duan)不適應(ying)(ying)(ying)期，盡快(kuai)拿起(qi)工作打下堅(jian)實(shi)(shi)的基礎(chu)。應(ying)(ying)(ying)該(gai)(gai)說，校外(wai)畢(bi)業(ye)實(shi)(shi)習(xi)(xi)是(shi)(shi)(shi)會計(ji)(ji)實(shi)(shi)踐教學(xue)的一(yi)(yi)個重(zhong)要(yao)內容(rong)，是(shi)(shi)(shi)培(pei)養合格會計(ji)(ji)人才(cai)的一(yi)(yi)個不可(ke)或(huo)缺的重(zhong)要(yao)環(huan)節，不應(ying)(ying)(ying)該(gai)(gai)以校內會計(ji)(ji)模擬實(shi)(shi)驗取代(dai)。對于(yu)校外(wai)畢(bi)業(ye)實(shi)(shi)習(xi)(xi)，學(xue)生(sheng)應(ying)(ying)(ying)該(gai)(gai)重(zhong)視，學(xue)校更應(ying)(ying)(ying)該(gai)(gai)重(zhong)視。

學(xue)(xue)生重視校外畢業(ye)(ye)實習(xi)(xi)(xi)，就應該按(an)照學(xue)(xue)校教學(xue)(xue)計劃的(de)(de)(de)(de)安排，在(zai)畢業(ye)(ye)實習(xi)(xi)(xi)期(qi)間，好(hao)好(hao)地(di)到一個企(qi)業(ye)(ye)、事(shi)業(ye)(ye)單(dan)位(wei)的(de)(de)(de)(de)財務部門去虛(xu)心地(di)拜(bai)在(zai)職(zhi)會計為師(shi)，真(zhen)正地(di)進入會計角色，虛(xu)心地(di)向師(shi)傅(fu)學(xue)(xue)習(xi)(xi)(xi)，學(xue)(xue)習(xi)(xi)(xi)他們(men)認真(zhen)細(xi)致(zhi)的(de)(de)(de)(de)工作作風，誠懇熱(re)情的(de)(de)(de)(de)服務態(tai)度，把師(shi)傅(fu)要你記的(de)(de)(de)(de)賬全(quan)部記好(hao)，把要你辦(ban)(ban)的(de)(de)(de)(de)事(shi)全(quan)部都(dou)辦(ban)(ban)好(hao)，實習(xi)(xi)(xi)結(jie)束時，讓師(shi)傅(fu)給你寫一個好(hao)的(de)(de)(de)(de)實習(xi)(xi)(xi)評(ping)語(yu)，讓實習(xi)(xi)(xi)單(dan)位(wei)給你寫一個好(hao)的(de)(de)(de)(de)實習(xi)(xi)(xi)鑒定。

學(xue)(xue)(xue)校重視校外畢業(ye)(ye)實(shi)(shi)(shi)習(xi)(xi)(xi)(xi)(xi)，就應該對每一(yi)屆(jie)的(de)畢業(ye)(ye)生(sheng)都要制(zhi)定完整(zheng)周密(mi)的(de)畢業(ye)(ye)實(shi)(shi)(shi)習(xi)(xi)(xi)(xi)(xi)計(ji)劃(hua)；詳細地將學(xue)(xue)(xue)生(sheng)自(zi)己落(luo)實(shi)(shi)(shi)的(de)實(shi)(shi)(shi)習(xi)(xi)(xi)(xi)(xi)單(dan)位(wei)(wei)(wei)名(ming)稱、地址、聯系(xi)人、聯系(xi)電(dian)話(hua)記(ji)錄(lu)在(zai)案，動(dong)用學(xue)(xue)(xue)校的(de)實(shi)(shi)(shi)訓基地單(dan)位(wei)(wei)(wei)、關系(xi)單(dan)位(wei)(wei)(wei)為不能自(zi)己落(luo)實(shi)(shi)(shi)實(shi)(shi)(shi)習(xi)(xi)(xi)(xi)(xi)單(dan)位(wei)(wei)(wei)的(de)學(xue)(xue)(xue)生(sheng)落(luo)實(shi)(shi)(shi)實(shi)(shi)(shi)習(xi)(xi)(xi)(xi)(xi)單(dan)位(wei)(wei)(wei)，不讓一(yi)個畢業(ye)(ye)生(sheng)畢業(ye)(ye)實(shi)(shi)(shi)習(xi)(xi)(xi)(xi)(xi)落(luo)空。在(zai)畢業(ye)(ye)實(shi)(shi)(shi)習(xi)(xi)(xi)(xi)(xi)期間，學(xue)(xue)(xue)校應該派專業(ye)(ye)教師(shi)對學(xue)(xue)(xue)生(sheng)的(de)畢業(ye)(ye)實(shi)(shi)(shi)習(xi)(xi)(xi)(xi)(xi)進行巡回檢查(cha)指導，以(yi)便及時(shi)發現問題(ti)，及時(shi)解決，使畢業(ye)(ye)實(shi)(shi)(shi)習(xi)(xi)(xi)(xi)(xi)能夠嚴格按照(zhao)計(ji)劃(hua)進行，不至于流于形式。

學生要把找(zhao)(zhao)工(gong)作(zuo)與畢業(ye)(ye)實(shi)(shi)(shi)(shi)習(xi)(xi)結(jie)合起來(lai)，處理好(hao)(hao)(hao)兩者(zhe)的(de)(de)(de)(de)關(guan)系。如(ru)果已經(jing)落(luo)實(shi)(shi)(shi)(shi)了(le)就(jiu)業(ye)(ye)單(dan)(dan)位(wei)(wei)(wei)的(de)(de)(de)(de)，而且(qie)現在(zai)又能夠接(jie)收你(ni)在(zai)那里(li)實(shi)(shi)(shi)(shi)習(xi)(xi)，那就(jiu)最好(hao)(hao)(hao)，實(shi)(shi)(shi)(shi)習(xi)(xi)階段(duan)就(jiu)應(ying)該在(zai)那里(li)好(hao)(hao)(hao)好(hao)(hao)(hao)地干，好(hao)(hao)(hao)好(hao)(hao)(hao)地表現。如(ru)果實(shi)(shi)(shi)(shi)習(xi)(xi)單(dan)(dan)位(wei)(wei)(wei)已經(jing)落(luo)實(shi)(shi)(shi)(shi)，但(dan)并非(fei)你(ni)已經(jing)落(luo)實(shi)(shi)(shi)(shi)的(de)(de)(de)(de)今后的(de)(de)(de)(de)就(jiu)業(ye)(ye)單(dan)(dan)位(wei)(wei)(wei)，那就(jiu)更應(ying)該安(an)心地在(zai)實(shi)(shi)(shi)(shi)習(xi)(xi)單(dan)(dan)位(wei)(wei)(wei)好(hao)(hao)(hao)好(hao)(hao)(hao)實(shi)(shi)(shi)(shi)習(xi)(xi)。如(ru)果實(shi)(shi)(shi)(shi)習(xi)(xi)單(dan)(dan)位(wei)(wei)(wei)已經(jing)落(luo)實(shi)(shi)(shi)(shi)，但(dan)是(shi)就(jiu)業(ye)(ye)單(dan)(dan)位(wei)(wei)(wei)沒有落(luo)實(shi)(shi)(shi)(shi)，為(wei)了(le)找(zhao)(zhao)工(gong)作(zuo)經(jing)常要外出(chu)跑一(yi)(yi)跑，要跟實(shi)(shi)(shi)(shi)習(xi)(xi)單(dan)(dan)位(wei)(wei)(wei)提前打招呼，請個(ge)假，不要不辭而別，隨便缺勤，影響實(shi)(shi)(shi)(shi)習(xi)(xi)單(dan)(dan)位(wei)(wei)(wei)的(de)(de)(de)(de)正常工(gong)作(zuo)。把實(shi)(shi)(shi)(shi)習(xi)(xi)搞好(hao)(hao)(hao)，是(shi)為(wei)找(zhao)(zhao)工(gong)作(zuo)打下好(hao)(hao)(hao)的(de)(de)(de)(de)基礎，而工(gong)作(zuo)就(jiu)業(ye)(ye)是(shi)學習(xi)(xi)、實(shi)(shi)(shi)(shi)習(xi)(xi)的(de)(de)(de)(de)目的(de)(de)(de)(de)。處理好(hao)(hao)(hao)二者(zhe)的(de)(de)(de)(de)關(guan)系其實(shi)(shi)(shi)(shi)也是(shi)畢業(ye)(ye)實(shi)(shi)(shi)(shi)習(xi)(xi)的(de)(de)(de)(de)一(yi)(yi)個(ge)重(zhong)要內容。

學(xue)校(xiao)(xiao)要像向(xiang)用(yong)人單(dan)(dan)(dan)位(wei)推(tui)介(jie)畢(bi)(bi)業(ye)(ye)(ye)(ye)生(sheng)(sheng)一(yi)樣(yang)向(xiang)實(shi)(shi)(shi)習(xi)(xi)(xi)單(dan)(dan)(dan)位(wei)隆重推(tui)介(jie)畢(bi)(bi)業(ye)(ye)(ye)(ye)實(shi)(shi)(shi)習(xi)(xi)(xi)生(sheng)(sheng)。自從有了(le)會(hui)(hui)計(ji)(ji)(ji)實(shi)(shi)(shi)驗室，有了(le)校(xiao)(xiao)內(nei)會(hui)(hui)計(ji)(ji)(ji)模(mo)擬實(shi)(shi)(shi)驗以后(hou)，會(hui)(hui)計(ji)(ji)(ji)專(zhuan)業(ye)(ye)(ye)(ye)的(de)(de)畢(bi)(bi)業(ye)(ye)(ye)(ye)生(sheng)(sheng)已經既具(ju)備了(le)會(hui)(hui)計(ji)(ji)(ji)理論知識，同時(shi)也有了(le)一(yi)定的(de)(de)會(hui)(hui)計(ji)(ji)(ji)技(ji)能技(ji)巧。實(shi)(shi)(shi)踐(jian)證明(ming)，現在的(de)(de)會(hui)(hui)計(ji)(ji)(ji)專(zhuan)業(ye)(ye)(ye)(ye)畢(bi)(bi)業(ye)(ye)(ye)(ye)實(shi)(shi)(shi)習(xi)(xi)(xi)生(sheng)(sheng)到實(shi)(shi)(shi)習(xi)(xi)(xi)單(dan)(dan)(dan)位(wei)不但不是累(lei)贅(zhui)和(he)包袱(fu)，不但不會(hui)(hui)給實(shi)(shi)(shi)習(xi)(xi)(xi)單(dan)(dan)(dan)位(wei)添忙、添亂，而(er)且(qie)(qie)成為了(le)實(shi)(shi)(shi)習(xi)(xi)(xi)單(dan)(dan)(dan)位(wei)業(ye)(ye)(ye)(ye)務工作的(de)(de)生(sheng)(sheng)力(li)軍，可以幫助(zhu)實(shi)(shi)(shi)習(xi)(xi)(xi)單(dan)(dan)(dan)位(wei)做(zuo)很多(duo)事情。因(yin)此，不少(shao)曾經接(jie)收(shou)過會(hui)(hui)計(ji)(ji)(ji)專(zhuan)業(ye)(ye)(ye)(ye)畢(bi)(bi)業(ye)(ye)(ye)(ye)生(sheng)(sheng)實(shi)(shi)(shi)習(xi)(xi)(xi)的(de)(de)單(dan)(dan)(dan)位(wei)，現在每年都主動(dong)要求學(xue)校(xiao)(xiao)派畢(bi)(bi)業(ye)(ye)(ye)(ye)生(sheng)(sheng)去實(shi)(shi)(shi)習(xi)(xi)(xi)，有些單(dan)(dan)(dan)位(wei)不但不收(shou)取實(shi)(shi)(shi)習(xi)(xi)(xi)費用(yong)，而(er)且(qie)(qie)還主動(dong)給實(shi)(shi)(shi)習(xi)(xi)(xi)生(sheng)(sheng)發放實(shi)(shi)(shi)習(xi)(xi)(xi)補助(zhu)。因(yin)此，要使會(hui)(hui)計(ji)(ji)(ji)專(zhuan)業(ye)(ye)(ye)(ye)的(de)(de)畢(bi)(bi)業(ye)(ye)(ye)(ye)實(shi)(shi)(shi)習(xi)(xi)(xi)生(sheng)(sheng)能夠受到更多(duo)的(de)(de)實(shi)(shi)(shi)習(xi)(xi)(xi)單(dan)(dan)(dan)位(wei)歡(huan)迎，需要學(xue)校(xiao)(xiao)向(xiang)更多(duo)的(de)(de)業(ye)(ye)(ye)(ye)務單(dan)(dan)(dan)位(wei)隆重推(tui)介(jie)。

【參考文獻】

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