《毕业实习》课程提示与要求
XXX毕业实习是教学计划规定的专业必修课，也是应用型人才培养必须的校外教学实践环节，在学完教学计划规定的全部教学内容后按教学大纲规定进行毕业实习。
毕业实习是学生在校内完成规定学习内容以后，运用所学专业理论与技能知识，在企业或相关经营管理部门进行的专业实践活动，是专业教学的基本实践过程。学生通过专业实习，检验对专业理论与技能掌握理解程度；理论联系实际，发现并准确提出实践中相关理论、政策、技术问题的能力；对问题进行分析、判断、推理与决策的水平；培养学生理论联系实际实事求是解决与处理问题能力，为学生毕业后从事经济管理及其他管理工作打下基础。
毕业实习包括毕业实习指导、岗位实践、实习报告写作三个部分，三个部分互为依托，又相互独立。
（一）、毕业实习指导：
毕业实习指导是教师（师傅）就岗位实践和实习报告写作提出具体要求的过程以及对可能出现的理论业务、政策技巧问题和应注意的其他问题作出具体提示的活动。
1、毕业实习指导由具有专业能力的教师和经济管理部门具有岗位工作经验的工作人员承担，对实习的学生进行认真辅导、指导，确保毕业实习的圆满完成；
2、对岗位实践中应注意的事项提出具体要求，对岗位实践过程中的业务技术以及可能出现的财务处理与财政税收、货币金融等政 1
策问题进行必要的解释、说明与应用指导；
3、对实习报告写作题目与提纲、写作内容的审定和辅导，对实习报告初稿的修改与定稿的指导，以及文字处理与交稿时间的规范要求。
（二）、岗位实践：
岗位实践是学生到企业或相关部门开展具体业务岗位实践活动的过程，也是毕业实习的主要或主体活动过程。
岗位实践是在企业或相关部门工作人员具体指导下进行的，是运用所学专业技能知识对相关业务进行操作处理的活动过程。
1、在岗位实践过程中，必须严格遵守包括作息时间在内的各项岗位规则，严格遵守政策、制度、规章、信息的密级管理；在业务上接受岗位工作人员的业务理论与知识技能的指导，积极、努力地完成所实践的岗位工作；
2、进行业务工作具体操作，要依托业务活动的科学规范，找出开展业务活动的重点、难点和突破点，依照规律科学合理的运作，即要在岗位操作过程中，充分运用所学专业知识，不断提出业务工作中的理论、政策与技能问题，有针对性地以点带面地去工作；
3、提出问题在于解决问题，在岗位实践过程中，对所提出问题运用所学知识去认识与实践，进行具体操作，培养、锻炼和提高学生分析问题、解决问题的能力。同时，培养学生掌握和运用这种工作技巧，在日常工作中去努力地实施，同时以书面的形式汇集、整理各种信息，为提高管理水平，提高工作效率提供保障。这也是毕业实习
要达到的最终目的之一。
（三）、实习报告：
实习报告是对岗位实践活动过程及结果的评估报告，综合反映学生对课堂所学专业知识掌握程度及其理论联系实际分析问题、认识问题、解决问题和处理问题能力。因此，实习报告是考核学生在校学习和岗位实践成果的基础性信息文件。实习报告的写作，是毕业实习不可缺少的重要环节之一，是对整个在校学习情况的一个概括和总结，有的把它称之为“毕业作业”，这是不准确的。
通过实习报告的写作，还在于提高学生写作能力，进而培养学生认知信息、采集信息、解读信息、运用信息资料对事务进行分析、判断、推理、筹划和决策能力。
实习报告写作具体规范与指导要求，包括对实习报告写作结构、内容、考核目标、成绩评定具体规范要求。实践岗位实践过程对涉及问题分析与意见
时间、地点
1、业务过程简单
1、业务处理符合规定；
和所在岗位描述；
2、对问题分析认识；
工作具体描述
2、业务、政策问题
3、对问题处理、建议或
信息；决策。
3、学习与实践相悖
通过岗位工作描对所学专业知识
1、业务水平
述和鉴定材料考综合运用
2、分析、判断、推理、
考核目标核实习的准确性决策
3、运用信息决策能力
成绩占比20％35％45％
1、写作文体要符合实习报告写作格式要求，结构合理，
层次分明，逻辑性强；（35％）
评改说明
2、文字流畅，条理清楚，概念准确，语言简练；（10％）
3、业务信息表述准确，处理符合政策规范，问题分析认识深刻，建议与决策具创意，操作性强。（55％）
实习报告是学生学习情况与业务水平综合反映的可靠信息资料，是对学生三年学业评价依据和佐证材料，因此对实习报告的指导、评估与成绩的认定都要以人为本，严肃认真地抓紧每一环节，按照规定目标进行指导与评价，对成绩的评定既要考虑学生的实际，又要考虑岗位实践的具体情况，要综合分析，严肃对待，要严格控制低分与高分，一定要实事求是。
XX会计系
二О一二年四月五日
Just as Mrs Irving had written her story for her daughter to read, she told it, in the main, to the rector a few days before her death.
Only once before had the tale paed her lips; then her listener was Horace Irving; and his only comment was to take her in his arms and place the ki of betrothal on her lips.Never again was the painful subject referred to between them.So imbued had Berene Dumont become with her belief in the legitimacy of her child, and in her own purity, that she felt but little surprise at the calm manner in which Mr Irving received her story, and now when the rector of St Blank\'s Church was her listener, she expected the same broad
judgment to be given her.But it was the calmne of a great and all-forgiving love which actuated Mr Irving, and overcame all other feelings.
Wholly unconventional in nature, caring nothing and knowing little of the extreme ideas of orthodox society on these subjects, the girl Berene and the woman Mrs Irving had lived a life so wholly secluded from the world at large, so absolutely devoid of intimate friendships, so absorbed in her own ideals, that she was incapable of understanding the conventional opinion regarding a woman with a history like hers.
In all those years she had never once felt a sensation of shame.Mr Irving had requested her to rear Joy in the belief that she was his child.As the matter could in no way concern anyone else, Mrs Irving\'s lips had remained sealed on the subject; but not with any idea of concealing a disgrace.She could not aociate disgrace with her love for Preston Cheney.She believed herself to be his spiritual widow, as it were.His mortal clay and legal name only belonged to his wife.
Mr Irving had met Berene on a railroad train, and had conceived one of those sudden and intense paions with which a woman with a past often inspires an innocent and unworldly young man.He was sincerely and truly religious by nature, and as spotle as a maiden in mind and body.
When he had dreamed of a wife, it was always of some shy, innocent girl whom he should woo almost from her mother\'s arms; some gentle, pious maid, carefully reared, who would help him to establish the Christian household of his imagination.He had thought that love would first come to him as admiring respect, then tender friendship, then love for some such maiden; instead it had swooped down upon him in the form of an intense paion for an absolute stranger--a woman travelling with a theatrical company.He was like a sleeper who awakens suddenly and finds a scorching midday sun beating upon his eyes.A wrecked freight train upon the track detained for several hours the car in which they
travelled.The paengers waived ceremony and conversed to pa the time, and Mr Irving learnt Berene\'s name, occupation and destination.He followed her for a week, and at the end of that time asked her hand in marriage.
Even after he had heard the story of her life, he was not deterred from his resolve to make her his wife.All the Christian charity of his nature, all its chivalry was aroused, and he believed he was plucking a brand from the burning.He never repented his act.He lived wholly for his wife and child, and for the good he could do with them as his faithful allies.He drew more and more away from all the allurements of the world, and strove to rear Joy in what he believed to be a purely Christian life, and to make his wife forget, if poible, that she had ever known a sorrow.All of sincere gratitude, tenderne, and gentle
affection poible for her to feel, Berene bestowed upon her husband during his life, and gave to his memory after he was gone.
Joy had been exceively fond of Mr Irving, and it was the dread of causing her a deep sorrow in the knowledge that she was not his child, and the fear that Preston Cheney would in any way interfere with her poeion of Joy, which had distreed the mother during the visit of the Barone, rather than unwillingne to have her sin revealed to her daughter.Added to this, the intrusion of the Barone into this long hidden and sacred experience seemed a sacrilege from which she shrank with horror.But she now told the tale to Arthur Stuart frankly and fearlely.
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