应用型本科基础会计课程改革探讨——以浙江树人大学为例

Reform of Foundation Modules of Application-Oriented Accounting in Institutions of Higher Learning:Taking Zhejiang Shuren University as an Example

随着财务会计实务的变革及大学教育的分层,以精英教育为主的传统基础会计课程的教学内容与教学方法,并不适用于应用型本科院校应用型人才的培养.文章认为应用型本科基础会计课程的改革要从两点出发:一是从财务会计课程体系出发,重新整体规划财务会计各课程的教学;二是从人才培养的目标出发,突显应用型人才培养特色.具体提出三点建议:第一,调整基础会计教学内容,加强与中级财务会计课程的衔接;第二,充分利用教学软件资源,改革教学方法,加强实践教学;第三,编写适合应用型人才培养的特色教材.

Teaching contents and methods of traditional accounting education are no longer suitable for training application-oriented talents in institutions of higher learning due to the reform of accounting practice as well as classified university education.The paper points out two main perspectives of reforming foundation accounting modules:one is to plan all types of accounting courses as a whole,and the other is to highlight characteristics of application-oriented training.Three recommendations are brought forward in the paper,i.e.,first,adjusting teaching contents of foundation accounting modules and strengthening its relation with the intermediate ones;second,making full use of teaching software resources,reforming teaching methods,and promoting practical teaching;and third,providing characterized teaching materials suitable for training application-oriented talents.