浅谈非会计专业会计入门课程的教学改革

A Reform in Elementary Accounting Courses Teaching to Non-accounting Majors

随着会计越来越成为国际通用的“商业语言”,非会计专业的会计教学日益重要。非会计专业会计入门 课程的教学中存在的一些问题导致教学效果不够理想,本文提出了明确非会计专业会计教学的目的、科学组织非会计 专业会计入门课程的教学内容、改革课堂教学方法、采用灵活多样的作业和考试考核方式、采用多媒体教学手段和培 养学生的实践能力等针对性的教学改革建议。

Elementary accounting courses teaching to non-accounting majors is becoming more and more important as accounting is becoming a more and more commonly-used business language all over the world. However, some problems that prevent the teaching from achieving satisfactory results still exist. In dealing with these problems, the author of this article suggests a reform in the teaching of these courses which includes the following as the key points： making clear the teaching aim, organizing the contents in a scientific way, making a reform in teaching methods, adopting flexibility in giving assignments as well as in evocative and giving cxams, using multimedia teaching facilities, cultivating the students practical ability etc.