会计教学中思维能力培养的探讨

How to train thinking ability in teaching accounting

知识经济时代要求会计人员具备较高的思维素质和创新能力。对会计专业教师而言,如何有效地利用多种途径和方法启发学生的思维,是目前构成课堂教学技巧的重要组成部分。分析了会计教学中培养思维能力的意义,提出引导学生掌握扎实的基本理论知识、创设和谐的课堂气氛、引导学生质疑、发现"亮点"知识和会计案例分析等是提高学生思维能力的措施。

Accountants should have higher thinking ability and innovation ability in the time of knowl- edge economy. How to inspire the students＇ thinking ability with various methods is an important teaching skill. The paper analysis the basic meaning of training thinking ability in teaching account- ing, and proposes that it is the groundwork for training thinking ability to guide students to grasp the basic theory, the harmonious atmosphere should be built in teaching accounting, students should be guided to raise doubts and difficult questions for discussion and to find new unknown knowledge, carry- ing out case teaching is beneficial to train students＇ thinking ability.