开放教育会计专业教材建设探索——以《企业会计准则应用实务》教材编写为例

Exploration on Textbook Construction in Accounting of Open Education——with the compilation of Application Practice of Accounting Standards for Business Enterprises for example

开放教育学习者有"成人、业余、自习"的特殊性,不同于普通的高职教育。审视目前所用教材的缺陷,文本以《企业会计准则应用实务》教材编写实践为例,探索成人高职教材建设的新思路和新理念。

The open education is featured by ＂adult, amateur, and self-study＂, and it is different from the general higher vocational education. On the basis of examining the defects of the teaching materials used presently, this paper takes the compilation of Application Practice of Accounting Standards for Business Enterprises for example and explores new thoughts and ideas in textbook construction of adult vocational education