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中文摘要：
新建本科院校向应用型大学转型是国家加快发展现代职业教育的重大改革。为了适应新建本科院校转型发展的趋势和要求,财务会计类课程实践教学改革也势在必行。实践教学是提高财务会计类课程教学质量的重要保障,通过分析新建本科院校财务会计类课程实践教学体系的现状及问题,着力构建了全程化、模块化、层次性的“12345”的实践教学模式,探索培养适应社会需要的应用型人才。
英文摘要：
It is apparent that it is a major reform to transform the newly-built universities into the applied universities. In order to adapt to the developmental trend and requirements of transformation, it is necessary to innovate and reform the practical teaching system in financial accounting courses. There is no doubt that teaching practice is the guarantee to improve the teaching quality of financial accounting courses. Through the analysis of the current problems in financial accounting practice teaching, the pa- per advocate to build an overall, modular, and hierarchical ＂12345＂ practice teaching model. The pur- pose is to enhance cultivation of applied talents so as to satisfy social wants and needs.
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