大类招生背景下“基础会计”课程实践教学改革研究

A Study on "Basic Accounting" Practical Teaching Reform under the Background of Classified Recruitment

在大类招生培养模式下,专业分流前的"基础会计"实践教学目标应体现基础性,以培养学生对会计的感性认识为主,锻炼学生的核算能力为辅。根据这一目标,本文构建了"校内整合实习为主,实践教学影片为辅助,校外参观为点缀,校内模拟实践教学为拓展"的大类招生模式下"基础会计"实践教学模式。

Under the background of classified recruitment, before the shunt of professional education, the practical teaching of ＂Basic Accounting＂ should aim at training students＇ perceptual knowledge first, assisted with exercising students＇ accounting ability： According to this goal, this paper constructs a new practical teaching mode of ＂Basic Accounting＂, i. e. , ＂giving priority to the comprehensive practice inside school, assisted with video teaching; occasionally organizing outside visiting, and simulating practical teaching inside school＂.