应用型本科院校《基础会计》课程教学改革探析

Exploring of the Teaching Reform of Basic Accounting Course in Applied-oriented Undergraduate Colleges

随着国家教育体制不断改革和创新,社会就业竞争力持续增强,应用型本科院校的一些基础课程改革的必要性也越来越突出.结合《基础会计》课程自身实践性特点以及实际教学过程中学生缺乏理论基础、教师缺乏实践经验并且实训课与理论课分离的现状,提出明确学生的主体地位、加强校企合作投入比例以及增强理论与实践的契合度等教学改革的路径,为地方高校转型发展提供参考.

With the continuous reform and innovation of the national education system and the continuous improvement of the social employment competitiveness,the necessity of some basic curriculum reform of the applied-oriented universities is also becoming more and more prominent. Combined with the practical characteristics of basic accounting course and the current situation,such as the lack of theoretical basis in the actual teaching process,teachers lack practical experience and the present situation of separation between practical training course and theoretical course,this paper puts forward the paths of teaching reform,such as defining the main body position of students,strengthening the proportion of school-enterprise cooperation investment and strengthening the combination of theory and practice,so as to provide reference for the transformation and development of local colleges and universities.