会计课程教学改革刍议

On the Teaching Reform of the Course of Accounting

传统的会计专业教学方法基本上是重书本、轻实践,导致学生动手能力差,普遍缺乏一种自主的思辩能力和解决问题的能力,与社会的需求严重脱节。为此,会计课程教学应进行如下改革(一)转变会计教学观念,以"学生为主体";(二)充分利用现代化教学手段;(三)注重会计实践能力的培养;(四)明确树立会计职业道德教育的目标;(五)教会学生学习方法。

The traditional teaching methods of accounting basically attach importance to the textbook rather than practice, leading to students＇ poor ability in practice, shortage of self-speculative ability and the ability to solve problems, severely disjointed from the social need. Therefore, accounting teaching should carry out the reform as follows： 1. change the teaching ideas of accounting, students playing a principal part in the teaching; 2. make full use of modem teaching methods; 3. emphasize the development of accounting practice; 4. nail down the objective of accounting professional moral education ; 5. teach students the methods of study to develop good study habits.