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Diary of accounting graduation thesis
Second, the construction of the curriculum system

Under the premise of ensuring that the total credits of the training plan and the credits of basic courses are consistent with those of other classes, the financial management major in application-oriented undergraduate colleges can pilot the "3+ 1" talent training mode, and then popularize it when conditions are ripe. The curriculum system construction of "3+ 1" talent training mode mainly includes:

1. Theoretical curriculum system

Undergraduate students majoring in financial management should have knowledge of accounting, finance, management and financial management, so the theoretical curriculum system should reflect three requirements. Specifically, it includes: general natural science and humanities and social sciences courses, basic economic concepts and management quality courses, basic financial management concepts and basic financial management skills courses.

(1) The setting of public basic courses. Including college Chinese, advanced mathematics, college English, computer application, physical education, philosophy, ethics and other courses. Through the study of these courses, the basic quality of trainees' participation in human social activities can be improved and their personality can be improved.

(2) The setting of basic courses. Including macroeconomics, microeconomics, management principles, accounting foundation, economic law, tax law, non-profit organization accounting and other courses. Through these courses, students can master certain basic theories and research methods of economic management.

(3) the setting of specialized courses. It can be divided into: professional basic courses, including financial management, finance, enterprise management, intermediate financial accounting, enterprise strategic management, etc. Professional core courses, including cost management, international financial management, financial statement analysis, financial cases, etc. Specialized elective courses include professional English, financial management topics, securities investment, computer financial management, financial management of non-profit organizations, asset evaluation, tax accounting and tax planning. Through the study of these courses, students can master certain professional basic theories and skills, and at the same time provide sufficient activity space for students' personality development.

2. Practice teaching system

(1) On-campus simulation practice

In-school simulation practice mainly includes several interrelated and relatively independent parts. In order to improve students' employment competitiveness, the simulation practice is generally carried out after the relevant theoretical courses (some individual practical projects can be interspersed in the courses) and completed before the "internship" outside the school in the last semester of the senior year.

1) Basic accounting practice. It mainly includes the basic skills of accounting positions such as abacus, financial calligraphy and cashier business. Through this internship, students can master basic skills such as abacus and financial calligraphy, and have a further understanding of the matters needing attention in filling in original documents (checks, receipts, bank drafts, drafts, etc.). ), the registration of cash and deposit journals, and the transfer of relevant vouchers when cashiers go to the bank to handle business.

2) Financial accounting practice. Students will be placed in the positions of accountant and financial supervisor. Through this internship, students can systematically master the accounting treatment methods of economic business in the whole process of industrial and commercial enterprises from voucher filling, audit, account book registration to report submission in a certain period of time.

3) Financial analysis practice. This internship mainly includes report structure analysis, solvency analysis, operational capacity analysis, profitability analysis, DuPont financial analysis, financial ratio comprehensive score table and so on. Through this practice, students can master the basic financial analysis methods, find out the problems existing in enterprise management, and then carry out production management, inventory management, financial management, cost control, capital structure and asset structure adjustment, comprehensive budget and other related activities.

4) Audit and tax declaration practice. Through this internship, students can conduct a comprehensive audit of enterprise statements and complete substantive and compliance tests, prepare audit working papers and write audit reports. Familiar with the filling of tax declaration forms for VAT, income tax and other taxes, so that students can understand the whole process of tax declaration business and have the ability of tax declaration and tax treatment of an enterprise.

5) Financial informatization and financial software practice. Through this internship, students can skillfully use financial software and network tools, and are familiar with using browsers, sending and receiving emails, downloading online information and software, publishing information and reporting data online. Proficient in using computer network to carry out the daily financial business of the unit, proficient in computer application, network application, financial software and other operations, able to engage in financial data recruitment, information storage, financial data analysis, report preparation and other work in view of the practical problems that enterprises need to solve.

6)ERP sand table simulation and financial management case practice. As a financial manager, you must be familiar with the workflow of various functional departments of the enterprise. Sand table simulation integrates role playing, case analysis and expert diagnosis. Students' learning content is close to the actual combat of enterprises, and they will encounter various typical problems that often appear in enterprise management. Students majoring in financial management can use their professional knowledge to analyze problems, make decisions and organize their implementation from a professional perspective, thus improving their ability to analyze and apply financial information and other information.

7) Practice of fund operation. This internship is a comprehensive internship, mainly including capital market investment, fixed assets production and operation investment, capital expansion (capital export and merger, reorganization, combination, bankruptcy, etc.). Through this internship, students should learn to determine the capital operation target around the enterprise development goal, scientifically analyze the internal and external environment of the enterprise, and accurately choose investment projects.

(2) Off-campus "internship"

Off-campus "internship" should pay attention to the following aspects:

1) Make a detailed internship plan. According to the training objectives and basic norms of financial management specialty, a detailed internship plan should be made, and the internship objectives and requirements should be put forward to students. Starting from contacting the internship unit, try to involve students as much as possible, and can't arrange for them to take classes instead. After determining the internship unit, we should improve the internship teaching outline, and work out detailed internship plans and objectives with students according to the requirements of the internship outline and the conditions of the internship unit to guide the internship process. Before students practice, students should be guided to make personalized practice plans according to the practice objectives and the specific conditions of the practice unit, and the instructors should play a role in ensuring the quality of students' practice.

2) Select relevant cooperation units. "3+ 1" talent training mode is not simply to send students to relevant enterprises or units for professional practice, but to train talents through school-enterprise cooperation. Therefore, a cooperative enterprise must meet the following conditions: the enterprise organization runs well, the internal system is complete, the business is sufficient, and the workload of employees is full; Have a safe and good working environment and corporate culture; The enterprise has a high professional accounting team.

3) Select the instructor of the internship unit. It is necessary to select instructors from practice units with high professional level (theory and practice) to ensure that each student has more than 1 fixed instructors, and each instructor guides no more than 3 students. The cooperative unit shall formulate a specific training plan, arrange a special person to be responsible for the implementation of the training plan, and the instructor shall be responsible for guiding the students' specific work. At the same time, the cooperative unit has the obligation to arrange each intern to practice in two or more different positions, so as to effectively exercise students' professional practice ability.

4) Create good employment opportunities. In the cooperation agreement of "3+ 1" talent training mode, it should be made clear that if the cooperative unit has employment needs, it should give priority to the students who perform well in the internship, so as to realize the close connection between students' internship and employment.

Fourth, the problems that need attention

(A) applied students need "double-qualified" teachers as a guarantee.

Full-time teachers can be arranged to go to enterprises for research or attachment exercise regularly or irregularly; Support teachers to participate in the professional qualification certificate examinations of certified public accountants, asset appraisers and accountants related to their majors, and strive to improve teachers' professional ability; Encourage business teachers to obtain relevant professional qualification certificates, including senior accountants, senior auditors, certified public accountants, certified asset appraisers, economists and other qualification certificates, and take part-time jobs in relevant listed companies, accounting firms, tax agencies, auditing firms, securities companies and so on; Encourage, help or support professional teachers to establish professional financial consulting companies, accounting firms and other intermediary service institutions as practice bases, and students can practice here as prospective faculty members. Through various forms, we will build a team of "double-qualified" teachers who can train high-level practical talents.

(2) Pay attention to the safety of students during their internship.

During the student internship, the cooperative unit shall be required to manage the student internship with reference to its staff management measures. Both sides have the responsibility to strengthen the safety education for students, and the school should regularly send professional teachers to the cooperative units to understand the internship situation of students.

Under the correct leadership and careful arrangement of the relevant departments and department heads of the college, and through the joint efforts of all teachers and students, the 2006 financial management major of our department successfully completed the graduation internship task. In order to better promote the smooth development of graduation practice in the future, this paper summarizes the basic situation of this graduation practice.

First, the basic situation of internship

1. Internship time: from the fifth week to the ninth week of the eighth semester, ***5 weeks.

2. Internship location: many enterprises and institutions in the province.

3. Internship content

The vast majority of graduates are engaged in accounting, financial management and other jobs closely related to their majors in internship units, and some students are engaged in marketing and secretarial work.

4. Number of interns

(1) Intern students. In 2006, 192 students from three graduating classes all participated in the internship.

(2) Practice instructor. * * * There are 23 students, and the number of students supervised by each teacher is shown in the following table.

5. Internship Form

Take the form of decentralized internship, so that students can contact the internship unit independently.

6. Statistics of internship results

* * * Received 192 internship diary, internship report and internship appraisal (the internship unit's seal is valid). The graduation internship team carefully reviewed the above-mentioned related materials and made a performance evaluation. The overall evaluation results are all qualified.

Second, the internship performance and effect

1. Internship performance

Generally speaking, the majority of graduates can complete various tasks with good quality and quantity in strict accordance with the basic requirements of graduation practice, and achieve the organic combination of theory and practice, which is highly praised by the internship units. During the internship, most students are willing to work actively, be open-minded and eager to learn, work conscientiously and responsibly, take the initiative to participate in accounting, financial management, marketing and other work, and at the same time carefully complete internship diaries and write internship reports, with good results. In the internship unit, students have completed the dual tasks of study and work in a dual capacity. They go to work like employees of the unit and complete the work of the unit; As a student, I study with an open mind and try my best to acquire practical knowledge. Students' serious working attitude, strong working ability and studious spirit have been well received by the internship unit and its instructors. The feedback from the internship unit shows that our students have strong adaptability and certain organizational and communication skills, which are generally well received by the internship unit. Most students are competent for the work assigned by the unit. In graduation design units and some enterprises, interns put forward many reasonable suggestions and did a lot of practical work, which contributed to the efficiency and development of enterprises.

Instructing teachers to do their duty in the whole practice process plays an important role in ensuring the quality of practice. At the beginning of the internship, teachers went deep into students and internship units, made clear the internship outline and internship plan, and made clear the internship purpose and requirements. In the practice process, combined with the specific situation of the practice unit, help students learn to analyze and solve problems in detail, learn to deepen professional knowledge, guide practice with professional knowledge, and guide students to do specific work; In the practice point with little business, guide students to "find something to do" and tap practical experience; Check the diary of students' internship work, grasp the internship situation, and guide the work in a timely and effective manner; Urge students to finish the internship report carefully. After the internship, teachers should check and evaluate students' internship results, participate in internship exchange meetings and complete internship summary reports. The instructor communicates with each student once a week on average. Guidance methods include telephone, email, next point, interview, etc. Basically, the purpose of finding problems in time, solving problems and improving the quality of practice has been achieved.

2. Internship effect

First, the organic combination of theory and practice has been well realized, so that both theoretical and practical knowledge have been improved and the practical task of undergraduate teaching has been successfully completed. Secondly, I have improved my practical work ability and social skills, and gained some valuable practical experience for employment and future work. Third, some students are recognized in internship units to promote employment. Fourth, accumulate materials and graduation thesis materials. Fifth, the relationship between school and enterprise is further harmonious, which has laid a good foundation for college students' graduation practice and employment in the future.

Third, suggestions for improvement of internship

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1. Deepen the teaching reform. Graduates generally reflect that on the one hand, the total amount of knowledge learned during school is small, on the other hand, there is a phenomenon of disconnection from practice. Therefore, we must change the traditional teaching methods and concepts, closely meet the needs of society, update the teaching content in time, and strive to achieve the greatest connection between theory and practice.

2. Standardization of graduation practice. Focus on standardizing the internship materials, specify the requirements in the internship outline, and put them in place in the internship summary. Take the strict practice results as the starting point, and strengthen the practice effect. With the teaching workload as the driving force, teachers are encouraged to engage in internships.

3. Strengthen contact with enterprises and institutions. Colleges and departments should strengthen the contact with internship units, on the one hand, understand the social demand for talents, on the other hand, find out the problems and shortcomings of graduates trained by our school, and point out the direction for future talent training.

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