Author(s)

Luxing Liu and Yalu Wei

Corresponding Author

Yalu Wei

Abstract

This paper, based on the case of Anxi College of Tea Science, Fujian Agriculture and Forestry University, analyzes measures that can be taken for universities and enterprises to jointly construct practice bases for management accounting teaching. This paper maintains that co-construction of practice bases by universities and enterprises can offer more opportunities for students to practice and meanwhile strengthen the benign interaction between universities and enterprises. This plays a facilitating role in local industrial development. In terms of concrete measures, the following suggestions are proposed: making concerted efforts to develop teaching cases, innovating the mode of practice teaching, re-formulating the practice teaching and training plan, improving teachers’ professional qualifications and enhancing students’ interest in learning.

Keywords

Tea enterprises; management accounting practice teaching; base construction