应用型本科高校中级财务会计课程教学改革探究

Teaching Reform of Intermediate Accounting Course in Applied Undergraduate Colleges

应用型本科高校财会人才培养目标是培养适应现代经济建设需要的应用型和复合型财会人才。因此,在应用型本科高校中,中级财务会计课程的教学目标有其"应用与复合"的特殊要求。本文首先分析了应用型本科高校中级财务会计课程教学的特点,然后提出了目前课程教学存在的若干问题,针对这些问题提出了相关的教学改革建议。

The training target of applied undergraduate colleges is to train applied and compound accounting talents to meet the needs of the modern economic construction. Therefore, in the applied undergraduate colleges, the teaching objective of the intermediate financial accounting course has its special requirements for the application and the compound. At first, this paper analyzes the teaching characteristics of intermediate financial accounting course in the applied undergraduate colleges, and then puts forward some problems existing in the current teaching： Finally, the paper puts forward the relevant teaching reform suggestions.