《中级财务会计》课程建设之实践教学设计

Practice Teaching Design in "Intermediate Financial Accounting" Course Construction

《中级财务会计》课程作为会计学专业的主干课程,在课程体系中起着承上启下的作用。通过本课程的教学活动,学生能够掌握企业会计信息制作的基本规范与技术方法,了解新企业会计准则的主要内容及其应用方法,能够将财务会计理论和方法与其他专业课程的知识体系交叉融合;将自主学习能力与创新精神、追求个性和全面发展等有机结合,从而培养学生的综合素质与能力。

Intermediate Financial Accounting, as a main course for accounting major, serves as a link in the whole curriculum system. Through the teaching of this course, students can master the basic norms and technical methods of enterprise accounting information production, the main content about the new enterprise accounting standards and their application methods, the knowl- edge integration of financial accounting theory and method with other professional courses, the combination of ability of auton- omous learning and the spirit of innovation, the pursuit of individuality and all-round development, so as to cultivate students＇ comprehensive quality and ability.