Problems and Countermeasures of Accounting Practice Teaching in Adult Colleges and Universities

The open university is a typical university which has been specializing in providing internet courses for adult students by uploading series of e-learning resources on its open learning platform in China, makes the learning process conveniently and aims to produce the applicable students. Meanwhile, accounting is such a discipline which requires the students to have not only the theory but also the applicable ability, therefore accounting students need have a high standard of actual practice skills. However, currently, almost all adult universities, including the open university, are lack of setting enough accounting professional practice courses. The teaching method is commonly too simple to reach the actual requirement which leads to the students have no confidence to apply an accounting job once graduation. This article picks up the open university as a typical example, analyzes the problems existing in accounting course practice teaching, and proposes the corresponding improvement suggestions, aims to be a reference in this area for other adult universities. Adult Higher Education (hereinafter referred to as the adult college) is founded according to China state regulations as per peculiar standards and permission, whose students should pass the national Adult University Entrance Exam (adult exam) when they graduated from high school or equivalent level school. Adult college is an important supplement for the normal college education, which can provide more flexible time arrangement for all kinds of adult students who maybe miss their regular college education due to kinds of reasons. Among all the adult colleges, the Open University of China (OUC) is one of the most successful members and is a new-style university without walls, open to all members of the society. It was established on the basis of the former China Central Radio and TV University including local Radio and TV universities, and uses modern information technology to support a school network covering all urban and rural areas in China. At present, there are 3.59 million registered students, of which 1.05 million are undergraduates and 2.54 million are junior college students. Among them, there are about 200,000 rural students, 100,000 military personnel and 6,000 disabled students. Despite the OUC offers a total of 26 undergraduate programmes and 69 associate degree programmes, accounting subject is almost the most popular major of all programmes, especially for female students. However, accounting is such a practice-applied discipline which strictly requires students' practical ability and application ability on accounting skills. With the development of China economy, the demand of qualified accounting students has increased rapidly [1]. This article attempts to discuss the accounting professional curriculum practice's teaching way of Open University, and tries to dig out the current existing problems and reasons of Open University accounting major's practice teaching, then explores its own practice teaching mode being suitable for Open University accounting major, to aim to be a reference for other adult colleges' practical teaching.