基于问题导向的会计课程教学方法研究

Study on the teaching method of accounting course based on problem orientation

会计课程教学是学生会计技能培养的关键环节。基于会计教学体系庞大、知识点多和计算繁琐的特点,针对会计教学过程中存在的针对性弱、教学效果不佳以及与实践脱节的问题,首先针对目前会计教学的现状进行调研和分析总结,指出会计课程教学存在的不足主要是问题导向性不高,提出基于问题导向的会计课程教学方法,并从教学方案指定、课堂教学实践、课后练习机制和考核机制四个方面进行分析和论述,可为国内类似课程的教学方法研究提供借鉴和参考。

Teaching of accounting course was the key link of training students'accounting skills.Based on the characteristics of huge system,many knowledge points and complicated calculation of accounting teaching,aiming at the problems of weak pertinence,poor teaching effect and disconnection from practice in the process of accounting teaching.Firstly,the current situation of accounting teaching was investigated and analyzed,the results showed that the main deficiency of accounting teaching was that the problem orientation was not high.The teaching method of accounting course based on problem orientation was put forward,teaching plan designation,classroom teaching practice,after class practice mechanism and assessment mechanism was analyzed and discussed in this method,which can provide reference for the teaching method study of similar courses in China.