Graduation practice is one of the important practical teaching links for students in the university study stage. According to the undergraduate teaching plan of financial management, graduates practice before writing their graduation thesis. Through practice, students can practice and inspect the financial management of enterprises (institutions), integrate theory with practice, enrich and enrich professional theoretical knowledge, cultivate the ability of finding, analyzing and solving problems, and lay a foundation for financial management after graduation. Graduation practice is a practical teaching link, and it is also an important way for students to understand the society, get in touch with production practice, and establish a sense of professionalism and responsibility. In order to enhance students' sense of responsibility and mission to socialist modernization. In practice, through the special investigation of accounting problems, relevant information is collected for writing graduation thesis.
Second, the internship content
The internship content mainly consists of the following five parts, the first two of which are internship tasks that must be completed in the internship, and the last three internship tasks are selected by students according to their professional interests and internship conditions.
1, accounting work of enterprises (institutions)
Including: assets, liabilities, owners' equity, costs, operating income and profits, and the preparation of accounting statements. It is required to choose the economic business for one month or more on the basis of the economic business of the internship unit in the previous year. The whole process from copying the "original voucher list" to preparing accounting vouchers, registering account books, accounting costs, preparing accounting statements and accounting treatment. The accounting period of the selected economic business should be no less than one month, and the content of the economic business is complete.
2. Financial management of enterprises (institutions)
Including: financial management system; Fund raising management; Management of fund use; Enterprise financial evaluation index system and its analysis: profit management and its distribution; Foreign investment management; Foreign exchange risk management; Understand the application of electronic computer in financial work. In the internship, students take two of the above management positions as their work contents, and at least one of them is one of the five management positions.
3, enterprise (thing) unit cost management.
Including: the preparation and implementation of cost plan; Daily cost control work; Decomposition, distribution and assessment of cost indicators; Cost accounting work.
4. Budget management of enterprises (institutions).
Including: the organizational system and index system of enterprise internal budget management and economic responsibility system; Decomposition, release, control and assessment of internal economic responsibility and budget indicators; Methods for reporting and analyzing internal economic accounting and budget completion; Distribution of internal economic benefits.
5. Social audit and internal audit
Including understanding the organization method of audit work and the specific division of labor and cooperation within the audit team, understanding the basic steps from the preparation of the project audit plan to the issuance of the audit report, as well as the main work contents and basic methods of each step. Participate in the audit of a business cycle in the audit project according to the implementation of the audit project of the internship unit. Under the guidance of auditors, collect and sort out audit evidence, verify and test some transactions, and master the practical skills of auditing.
Third, the internship matters needing attention
(1) Obey leadership, internship assignment, command and discipline; Abide by the rules and regulations of the internship unit and go to work on time; Keep state and enterprise secrets and pay attention to safety.
(2) Be modest and prudent, learn from colleagues and teachers in the internship unit with an open mind, strive to complete the tasks assigned by the internship unit, pay attention to unity in all aspects, and be polite to others.
(3) We should seriously consider the problem, objectively analyze the problem, give full play to the subjective initiative, and strive to overcome the difficulties encountered.
(4) Establish a good personal image and maintain the reputation of the school.
Four, professional practice time and reporting arrangements
According to the teaching plan of financial management major, the graduation practice lasts for 5 weeks, from 1 to the fifth week of the eighth semester. See the calendar of the eighth semester for the specific time. During the internship, you need to write two written reports. The specific declaration time and content requirements are as follows:
time
Report content
Internship week 1
Send back the admission notice and internship feedback form of the internship unit.
Week 5 of internship
Report the final stage of internship.
After returning to school, submit the following materials to prepare for the internship defense:
1, internship unit appraisal form;
2. Internship report (more than 3,000 words);
3. Internship diary;
4, economic business processing data (certificate, account, table);
5. Other required written materials.
Verb (abbreviation for verb) performance assignment
Graduation internship results are divided into excellent, good, average, pass and fail. The instructor in the department will make a preliminary evaluation according to the following grading standards, and finally it will be approved by the internship leading group.
evaluation criteria
1, the completion of internship tasks (10%);
2. Report quality (30%);
3. Work attitude and compliance with internship discipline (10%), based on the appraisal and daily inspection of internship units;
4. The quality of the internship diary (20%);
5, economic and commercial information and other information (20%);
6, internship defense (10%)