如何改善非会计专业基础会计教学

How to Improve the Basic Accounting Teaching of the Non-accounting Profession

随着经济的发展,会计已经成为世界通用的商业语言。当前在高校的课程体系中,基础会计不但是会计学、会计电算化、财务管理等会计类专业的专业基础课,也是工商管理、市场营销、国际贸易、金融、物流管理等经济管理类专业的一门必修课;许多学校还将其作为文秘、经贸外语等专业的一门能力延伸和拓展的课程。但是在非会计专业基础会计教学中,一直存在着诸多的问题,对课程的教学质量和教学效果产生了很多不利影响。本文仅就存在的问题及相应的解决意见进行分析探讨。

With the economic development,accounting has become the world＇s universal language of business.In the current curriculum system of university,basic accounting is not only the special basic course of accounting specialty,such as accounting,computerized accounting,financial management and so on,but also is the compulsory course of economic management specialty,such as business management,marketing,international trade,finance,logistics management and so on,and many schools also take it as the curriculum secretary to extend and expand the students＇ ability.However,in basic accounting teaching of non-accounting profession,there are many problems,which had a lot of adverse effects to the teaching quality and teaching effectiveness.This paper analyzed the problems and corresponding solution views.