On-the-job post practice of accounting major in vocational schools is the key to personnel training. Through on-the-job internships, students can improve their skills, improve their professional quality, and strengthen their post capabilities. The on-the-job internship of accounting majors should be based on financial accounting and cost accounting. However, due to the exclusiveness of accounting posts, accounting students in vocational schools face many difficulties in their on-job internships. It is necessary to find solutions to these difficulties.

Exploration of On-the-job Post Practice of Accounting Major in Vocational Schools

Vocational education refers to the education that enables the educated to acquire the professional knowledge, skills, and professional ethics needed for a certain occupation or productive labor. According to the country’s definition of practice for vocational education students, practice can be divided into cognitive practice, follow-up practice, and on-the-job practice.

Cognitive practice refers to activities such as visits before learning major professional courses, aiming to enable students to understand the future work situation, gain perceptual knowledge, enhance the connection between theory and practice, and prepare for learning professional courses. The on-the-job internship is to follow the master of the company or the specific job personnel provided by the school-enterprise cooperation.

It adopts the method of transmission and transmission so that students can experience the operation and production process of the company. On-the-job internship, as the name suggests, is to allow students to work directly on the job. At this time, students should have the knowledge and skills related to their majors, and be able to gradually meet the requirements of corporate jobs through on-the-job internships.

Through on-the-job internships, it is helpful for students to recognize the living environment of society in advance and cultivate their competitiveness in job hunting in the future. At the same time, through practice, the theoretical knowledge learned in the classroom can be applied to practice, which will help students improve their overall quality. This article is based on the post-practice of accounting majors in vocational schools.

The goal of on-the-job internships for accounting majors in vocational schools

On-the-job practice is an important part of vocational school personnel training, a part of deepening classroom teaching, and an important way for students to understand society and master relevant knowledge on the production site. It plays an important role in cultivating students’ practical ability, and innovative spirit, and establishing professionalism. effect. On-the-job practice is also an important part of practical teaching in vocational schools.

Through on-the-job practice before graduation, students’ knowledge can be expanded, and the knowledge they have learned in school can be strengthened. Strengthening post-employment ability can lay a solid foundation for subsequent work.

1. Through the on-the-job internship, students can keep abreast of the operation of the industry they are engaged in, expand their horizons, and simultaneously apply the various knowledge and skills they have learned in school to the on-job internship. At the same time, through on-the-job internships, students can gain practical skills in various aspects, and these skills are often not accessible to them in school.
2. It can enable students to further consolidate and master the professional knowledge and skills they have learned, and test the learning effect of students.
3. Cultivate and improve students’ practical ability, let students apply what they have learned, encourage students to obtain various relevant qualification certificates, and enhance graduates’ employment competitiveness.
4. Improve students’ language and writing skills by writing internship reports and graduation theses.
5. Since on-the-job internships are often arranged before graduation, through on-the-job internships, graduates can be psychologically prepared for employment in advance, and their excellent qualities of love and dedication can be exercised, which will help students integrate quickly after leaving the campus. society.

Contents of on-the-job internship for accounting majors in vocational schools

The internship positions provided by the school for students should be consistent with their majors. As accounting majors, the internship content can refer to basic accounting, cost accounting, financial management, and other courses, mainly involving the following aspects:

1. Basic skills. In the cashier position, you can master the skills of counting money. In the accounting position, it is necessary to be able to correctly review the original vouchers, fill in the accounting vouchers based on the verified original vouchers, and at the same time successfully register the accounting books.
2. In the face of wrong vouchers, correct correction methods can be used to correct them. In terms of voucher binding, binding specifications can be achieved, and all items can be filled in. In terms of file management, it is possible to distinguish the storage period of different files, organize and bind the files into volumes according to the requirements of the accounting agency for filing, and correctly compile the inventory of accounting files.
3. Through the on-the-job internship, you can understand the division of accounting positions in the company, know the accounting management system structure of the internship unit, and the implementation of the internal containment system. At the same time, you can put yourself in a position to understand the basic qualities that accountants should possess.
4. In the process of an on-the-job internship, when encountering various economic businesses, be able to choose the correct account, clarify the corresponding relationship between the accounts and the meaning of the corresponding account, prepare the correct accounting entries, and skillfully fill in and review the accounting vouchers.
5. Understand the operation steps of UFIDA, Kingdee, and other financial accounting software, and be able to use this financial software for accounting processing.
6. Be able to tell the basic content of account reconciliation and the method of closing accounts, and be able to establish various account book systems according to the opening rules of account books, and register various account books correctly.
7. Preliminarily master the composition of the total profit, and be able to correctly calculate the total profit, clarify the basic composition of the material purchase cost and product manufacturing cost, correctly allocate the main expenses, and be familiar with the calculation method of the manufacturing cost.
8. During the on-the-job internship, students should do a good job of accumulating materials, filling in the internship log every day, and submitting an independent internship report in time after the internship is over.
9. Through on-the-job internships, students should cultivate the ability to work independently, strive to improve professional skills, perform job responsibilities conscientiously, and at the same time develop good accounting professional ethics and maintain an excellent work style of dedication and dedication.

Difficulties Faced by vocational school post practice of accounting professional internships

(1) The post of the on-the-job internship is not related to the major

Compared with other majors, accounting has always been more popular, and it is a major with more enrollment every year. However, the accounting industry has its special characteristics, such as exclusivity. Some positions involve company secrets, and many positions are not suitable for interns. As a result, many companies are unwilling to accept accounting students as interns.

For vocational school students, the situation is even more embarrassing. However, internships are necessary, so the school can only arrange for some students to do internships in positions that have nothing to do with accounting. After the entire internship period, students cannot learn professional-related business knowledge, and it is difficult to achieve the expected effect of internships.

(2) Lack of teacher help during the on-the-job internship

At present, many vocational schools have arranged intern teachers in the process of on-job internships, but these teachers often have normal teaching tasks in their schools, and it is difficult to spend time understanding the situation of students’ on-job internships.

At the same time, because teachers mainly focus on theoretical teaching and lack practical experience, they often fail to give practical solutions to the problems raised by students in their work. Based on this, students, teachers, and schools lack connection during the on-the-job internship stage, which is not conducive to improving the quality of the on-job internship for students and is just a mere formality.

(3) Employment problems faced by students after the on-the-job internship

The on-the-job internship usually lasts for 6 months, and after the internship period is over, you need to return to school to continue your studies. Some students may have been approved by the internship unit during the internship, but they must return to school based on the school’s requirements. For an enterprise, it is impossible to wait until the students graduate before vacating their positions. Lost a great job opportunity.

Solutions to the Difficulties Faced by Post Practice of Accounting Majors in Vocational Schools

(1) Strengthen school-enterprise cooperation

School-enterprise cooperation in running schools is an important direction of school education and teaching reform. The school will adhere to the road of integration of production and education and school-enterprise cooperation. Taking this opportunity for cooperation, the two sides can innovate more forms of cooperation, expand the effectiveness of cooperation, achieve a win-win situation for schools and enterprises, and better serve local economic development.

The school can cooperate with the government and enterprises to further deepen the multi-party cooperation between the government, the school, and the enterprise by building a platform for cooperation between the government, the school, and the enterprise, realize the deep integration of production, learning, teaching, and research, and truly provide high-quality skilled talents for the leapfrog development of the industry.

For example, we can cooperate with some government-supported enterprises and let accounting students go to relevant positions for internships. Participating in the actual account operations of enterprises will help students internalize book knowledge into their abilities. Some outstanding students You can even go to the tax bureau for an internship to learn tax registration, account book and voucher management, tax declaration, tax collection management, etc.

(2) Strengthen the construction of the practice instructor team

At present, most vocational school teachers are recruited from fresh graduates, which faces the problem that although the recruited teachers have high theoretical knowledge, they lack practical experience. In the accounting internship stage, teachers with rich practical experience are often required to provide guidance. Otherwise, the guidance will only stay in theory, and it will be difficult to help students grow truly.

Based on this, schools should encourage teachers to go to enterprises to strengthen their perceptual knowledge of professional knowledge and improve their practical skills through practice in enterprises. At the same time, they can also understand the gap between the school’s talent training mode and enterprise needs, to lay a solid foundation for subsequent professional construction. , personnel training and post-practice, and other work to lay the foundation.

Instructors for student internships must be selected from teachers with practical experience, to ensure the quality of internships. At the same time, teachers can understand the gap between students’ knowledge, skills, and professional quality and the requirements of enterprises through visiting enterprises, which can clarify the teaching goals.

(3) Strengthen the management work during the internship stage

Since the students are scattered into various internship units for internships, this increases the difficulty of student management. As for the school, it is necessary to clarify the safety responsibility during the internship, solve the problem of difficult management of students scattered, and the dual management of the instructor and the class teacher for the internship students.

To solve these problems, efforts should be made in the following aspects: the school should formulate a scientific and reasonable on-the-job internship system, stipulate the daily work responsibilities and the work content of the interns in the unit, and let the interns do a good job of summarizing the on-job internship work. Negotiate with the enterprise on the content and requirements of the assessment, and stipulate the job responsibilities, guidance content, and requirements of the internship instructor.

Move classrooms into enterprises and strengthen school-enterprise cooperation. Accounting positions have high requirements for professional knowledge, and the students who take the post as interns are facing the real economic business of the enterprise for the first time, so they will encounter various problems during the internship. However, the corporate accountants themselves are burdened with heavy work, and it is difficult to spare extra time to guide the students who are on on-the-job internships.

It is difficult for students to solve problems encountered during the internship process, which is not conducive to the growth of students, and the on-the-job internship loses its meaning. Therefore, the school can arrange for teachers who have experience in enterprises to give intensive lectures to the intern students in enterprises, and students can ask the instructors about various professional problems encountered in the work. Internships get twice the result with half the effort.