浅析高职成本会计课程微课教学资源的开发

Exploration on the Micro-class Teaching Resources of Cost Accounting in Vocational Colleges

成本会计课程是会计专业承上启下的一门核心课程,利用传统的教学资源教学往往教学效果不够理想,而微课教学资源以其主题突出、短小精悍、学习形式灵活等特征契合了当前职业教育学生学习心理学及行为习惯。同时它可以呈现教学过程,结合了不同的教学方式和教学方法,适合技术技能型人才培养。本文结合教学实践对高职成本会计课程特征以及目前课程教学过程中存在的问题进行分析,有针对性的提出成本会计课程微课资源开发的原则及设计思路。

Cost Accounting is a core course to serve as a connecting link between the preceding and the following in accounting program. The traditional teaching resources can not get an ideal effect in learning the course. However,the micro-class can meet the students＇ habits owing to its extrusive theme,short time and flexible learning mode. It can also show the teaching process with different teaching and learning methods and is a good way to train technical talents. The paper puts forward the principles and designs solutions of exploring the micro-class resources based on the characteristics of Cost Accounting and the analysis of the problems during the teaching process.