培养复合型应用会计人才的课程体系、结构安排与教学内容的研究

Study on currialar system,structure Arrangement and Teaching Content in Cultivating Multi-ability Applicable Accountents

:我们认为 ,会计教育的总体培养目标是培养复合型应用会计人才 ;复合型应用会计人才的知识结构在总体上应由人文科学知识、自然科学知识、经济科学知识和管理科学知识构成。为了实现这个培养目标 ,在具体实施教育教学过程中 ,不仅要以上述知识结构为依据科学设计课程体系、合理分配课程学分 (结构安排 ) ,以实现上述知识的有效复合 ,而且要及时更新教学内容 ,实施相关学科知识在每门课程具体教学内容中的交叉渗透教学。通过这种交叉渗透的课程教学 ,培养学生宽阔的专业视野 ,使他们在每门课程的课堂学习中就受到复合型知识的熏陶 ,造就他们综合运用所学知识发现问题、分析问题和解决问题的能力。

We think the general goal of accounting education is to cultivate multi-ability applicable accountants. Their knowledge structure cousists humanities,natural science ,economics and management science. To achieve the valid combination of the above knowledge, we should design a rational curricucar system, assign course credits reasonablely (structure arrangement).What's more, during the teaching process, we should renew the content in time and offer a cross-knowledge teaching. With the teaching of crossed courses, we can widen the students' professional riew, leam the varietico of knowledge. As a result, they could have the ability of applying the knowledge to discover,analyze and solve problems.