突破四重境界 打造会计学本科生深厚专业素养——以财务会计教学为例

财务会计学是一门实践性、操作性很强的学科。在财务会计教学中,注重从四个层面对学生进行培养。第一层授之以鱼,掌握扎实的理论知识:在教学中,讲授基本理论知识、方法、技能是最基础的,经常运用的教学方法主要有:举例法、设疑法、例题法;第二层授之以渔,培养过硬的学习能力:学生未来工作中要处理大量信息的同时更要适应迅速变化的环境,让学生"学会学习",具备"自主学习"的能力是大学专业教师不可推卸的责任和义务。第三层跳出会计教会计,提升强大的专业能力:会计是一种重要的管理活动,在授课时非常注意从经济管理学的视角启发大家思考,使学生认识到更深层次的东西。第四层学会专业做事,更要学会诚信做人:在教授专业知识的同时,着重加强会计法和财经纪律方面的教育。总之,在财务会计教学中,努力践行师德行为准则,从四个层面,逐步深入培养学生深厚的专业素养。

Financial accounting is a strong practical and operational discipline. The teaching of financial ac- counting pays attention to the cultivation of students from four aspects. First, giving fish and making them master the solid theoretical knowledge. The teaching of basic theory, methods and skills is the most basic level in the teaching. The teaching methods often used mainly include example method, the method of supposing questions, and the sample method. Second, teaching to fish in order to cultivate excellent learning ability. Students have to deal with large amounts of irrformation and adapt to the rapidly changing environment once they begin to work. It is the unavoidable responsibility and obligation of university professional teachers to make students ＂learn how to learn＂ and have the ability of autonomous learning. Third, teaching accounting out of accounting to promote strong profes- sional ability, accounting is a kind of important management activity, so we should inspire students to think from the perspective of economic management to make them understand the deeper level of things. Fourth, doing profes- sional work and being an honest man. We should focus on strengthening the education of accounting law and financial discipline when teaching professional knowledge. In short, in the teaching of financial accounting, we should try to practice ethics code of conduct and gradually cultivate students＂ deep professional literacy from the four aspects above.