高职会计专业“基础会计”课程实践教学模式的研究

Research on the Practice Teaching Models of "Basic Accounting" for Higher Vocational Accounting Majors

基础会计是会计专业的主干课程,也是入门课程。基础会计这门课程不仅要求学生理解和掌握基本理论、基本知识和基本方法,而且还要求学生掌握会计核算的基本技能,具备账务处理的实际操作能力,因此实践教学显得尤为重要。本文倡导的"理论与实训交互式"实践教学模式将弥补以往的教学过程中实践教学存在的一些问题,提升学生的实践动手能力。

＂Basic accounting＂ is a main and introductory course for accounting majors. It not only requires students to understand and grasp basic theories, knowledge and methods, but also de mands students＇ basic skills of accounting and practical ability of accounting handling, so its practice teaching is particularly important. The ＂theory-practice integrated＂ practice teaching model advocated in this paper will make up for the problems existing in the past practice teaching and improve students＇ practical and hands-on ability.