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笔者认为,目前高校对会计专业实践教学改革的研究甚多,但对《基础会计》教学的研究却不多见。《基础会计》课程是会计专业的入门课程,此门课程教学效果的好坏,对后续课程将起到决定性的作用。本文建议《基础会计》课程教学过程可分为理论与实践相结合的教学和综合实践教学两个阶段,其中要有教材保障,包括与理论教学相配套的《基础会计》单项仿真实训教材和《基础会计》综合仿真实训教材。同时在理论与实践教学时应打破原有的教材体系。
In my opinion, there are many researches on practical teaching reform in accounting major in colleges and universities. However, the research on “basic accounting” teaching is rare. “Basic Accounting” course is an introductory course of accounting major. The teaching effect of this course is very good and will play a decisive role in the follow-up course. This paper suggests that “basic accounting” course teaching process can be divided into theory and practice of combining teaching and comprehensive practical teaching of two stages, of which there must be teaching material support, including theoretical teaching and supporting “basic accounting” single simulation training materials and “Basic Accounting” comprehensive simulation training materials. At the same time in the teaching of theory and practice should break the original textbook system.