浅谈如何加强中级财务会计实务学习效果

Discuss how to Strengthen the Intermediate Financial Accounting Practice Learning Effect

长期以来,传统的会计教学都是以教师讲授为主。在实际的教学过程中,由于中级财务会计实务课程内容多而课时少、知识点繁杂、理论讲授多操作实践少的特点,给教师的讲授增加了很大的难度,使学生对此的学习出现了若干问题,这些问题严重影响了中级财务会计实务的学习效果,因此,如何加强中级财务会计实务的学习效果就成为讲授中级财务会计实务教师们急需解决的首要问题。

For a long time, the traditional accounting teaching instruction is teachers teach primarily. In the teaching process, the intermediate financial accounting practice has some special characteristics which the curriculum content is more but the lesson is less and the knowledge is more but scattered and the theory taught is more but the practice is less.It makes the teacher＇s teaching more difficult while makes students in the some problems whicht seriously affects the learning effect. Therefore, how to strengthen the intcrmadiate financial accounting practice learning effect becomes the primary problem solved urgently by lecturing intermediate financial accounting practice teachers.