高职非会计专业会计学课程教学探讨

On course teaching of non-accountancy majors in higher vocational institutes

目前,高职院校的经济类非会计专业一般都开设了会计学课程。在就业导向下,这对扩大学生知识面,方便学生就业和创业具有重要的作用。但非会计专业的会计教学往往受会计专业教学的影响,容易忽视不同专业的差异,在教学内容、教材建设和教学方法上仍存在着一些问题,需要在坚持必需、够用、易学、实用的原则下,进一步明确教学目的,准确把握课程特点,重组教学内容,改进教学方法。

currently, accounting course is open to non-accountancy majors in economics department, which helps expand students＇ knowledge, facilitate their job-hunting and business mamagement. But accountancy teaching for non-accountancy majors is usually subject to the influence of that of accountancy majors, neglecting the dissimilarity between accountancy majors and non-accountancy majors, thus incurring problems in the fields of course contents, teaching material construction and teaching methods. Therefore, efforts must be made to clarify teaching purpose and course characteristics, reorganize course content, and improve teaching method with frim pursuance to the principle of ＂musts, enoughs, practical and easy to master＂.