借鉴国际经验深化经管类非会计专业会计学课程改革

Using International Experiences for Reference to Deepen the Reform of Accounting Course for Non-Accounting Students

本文通过比较国内外高校在经管类非会计专业会计学课程体系上的不同,借鉴国外高校的优秀经验,围绕如何教、教什么、如何考三个问题,对非会计专业会计课程的教学目的、教学内容、教学方法和考核方式的改革进行了初步探讨。

This paper compares the differences in the teaching objectives,teaching contents,teaching methods and assessment methods of Accounting courses for non-accounting students between the domestic and international universities. Three questions,including "What to teach", "How to teach" and "How to assess students",are focused to discuss how to deepen the reform of Accounting courses for non-accounting students.