关于“会计学基础”课程教学改革的几点思考

Considerations on Teaching Reform of Basic Accounting

21世纪会计人才培养目标是培养德、智、体全面发展，适应社会和经济发展需要的应用型、通用型会计人才。当前，在“会计学基础”课程教学中，教学内容重专业技能而轻职业道德教育，传统的教师讲授体系，“注入式”课堂教学方法，这与会计人才培养目标不相适应，不利于学生掌握基本知识，也不利于提高学生的实践能力。针对这一现状，结合教学实践体会，对该课程的教学改革问题提出了几点想法。

In the 21st century the training target of accounting talents is to cultivate the accounting personnel, morally, intellectual ly and physically developed and adapted to the needs of social and economic development. At present, in the teaching of Basic Accounting, most teachers＇teaching content and methods are not in conformity with the training target of accounting talents, and they also go against the master of basic knowledge and the improvement of students＂ practical abilities. Based on the actual situations and my own teaching experiences, some suggestions on the teaching reform of the course are put forth in the paper.