浅析如何提高非会计学专业学生学习会计基础课程的质量

Analyses on How to Improve Quality of Basic Accounting Courses for Non-accounting Majors

很多高校为非会计类专业的学生开设了会计基础课程,研究如何提高这门课的学习质量具有重要的意义。当前,非会计专业开设会计学课程存在着教师培养目的不明确、教学模式不合理、考核方式单一、缺乏针对非会计专业学生的会计教材、教师不能结合专业实际举例讲授等问题。针对这些问题,教师在讲授会计学课程时,要以学生视角组织教学,针对不同的对象,有目的地调整教学内容,合理运用教学手段,选择合适的教学方法,鼓励学生主动思考、积极实践,调动学生学习的主动性、积极性,达到最佳的效果,培养学生的能力。

Since lots of universities established basic accounting courses for the students in non-accounting majors, it is of great significance to study how to enhance learning quality of this course. At present, there are some problems in offering accounting courses for non-accounting majors, such as unclear cultivation target for teachers, improper teaching mode, single assessment method, missing specialized textbooks for non-accounting students, and teachers’ inability to teach with examples of professional practice. In view of those problems, the teachers should organize teaching from the perspective of students,adjust the teaching content purposefully, apply means of teaching reasonably, select proper teaching method, encourage students to think and practice actively and mobilize students’ learning initiative and enthusiasm to achieve the best effect and the development of students’ ability when they teach accounting courses.