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会计专业的传统实习方式已经明显不适应社会发展及高教体制改革的要求。加强案例教学,采取以“案例教学不主,现场实习为辅”的实验教学模式是会计专业教学改革和发展的需要。提高案例设计的水平是使这一教学模式行之有效的关键。
The traditional practice of accounting profession has obviously not adapted to the requirements of social development and reform of higher education system. Strengthening the case teaching, adopting the experimental teaching mode of “not teaching cases and supplementing with on-the-spot training” is the need of teaching reform and development in accounting specialty. Improving the level of case design is the key to making this teaching model work.