基于工作过程导向的《会计学基础》课程开发与研究

Development and Research on Accounting Basics Curriculum Based on the Working Process

在高职的会计专业中对《会计学基础》课程进行基于会计工作过程导向的课程开发,结合会计工作岗位的特点、要求与流程,分别从宏观、中观和微观进行开发与设计,把课程的知识内容项目化和岗位化。以实践为中心,宏观设计教学基本理论;中观设计课程内容,确定教学的模块,即工作项目;微观设计确立工作情境、工作任务要求,使得学生在每个单元的学习过程中演练了一个完整的工作流程,从而在实践中教学《会计学基础》这一基础理论课。

@@@@Higher vocational major course Accounting Basics has been carrying on curriculum development based on the working process ; developing and designing from the macro 、 meso and micro that combined with the charac-teristics、requirements and processes of job ; making content project -oriented and job -oriented.Making Account-ing Basics teach from practicing that the students have drilled a complete working process in the process of learning each other unit:it's centered on practice; teaching basic theory is designed on the view of macroscopic ; course con-tent is designed and teaching modules (teaching projects) is determined on the view of meso; working situation and task requirements were established on the view of microscopic .