摘要
ACCA课程国际化程度高,课程设置紧跟前沿,课程的覆盖面很广,课程内容循序渐进且符合学生的认知规律。应用型高校通过增加与英语相关的先修课程,补充ACCA缺少的“国标”课程,强调中国会计准则和国际会计准则的差异,加强财务会计类课程的深度,强化成本会计课程,补充实践类课程,实现ACCA课程与传统会计学课程体系的融合,提高课程教学效果。
With a high degree of internationalization,ACCA course has up-to-date curriculum setting,broad coverage and step-by-step content that is close to students’cognitive law.By adding English related optional courses,supplementing the“national standard”courses lacking in ACCA,emphasizing the differences between Chinese accounting standards and international accounting standards,strengthening the depth of financial accounting courses,enhancing cost accounting courses,and supplementing practical courses,application-oriented colleges and universities can realize the integration of ACCA course and traditional accounting curriculum system and improve the teaching effect.
作者
崔捷
毛腊梅
CUI Jie;MAO Lamei(Accounting School, Tongling University, Tongling 244000, Anhui, China)
出处
《安徽工业大学学报（社会科学版）》
2020年第3期50-52,共3页
Journal of Anhui University of Technology：Social Sciences
基金
铜陵学院教学改革研究项目:应用型本科高校ACCA课程与传统会计学课程体系的融合研究(2018xj046)
安徽省高等学校质量工程教学研究重大项目:基于智能化时代背景应用型本科会计学专业人才培养模式研究(2017jyxm0462)
安徽省高等学校质量工程教学研究一般项目:思想政治教育融入专业课程体系研究——以会计学专业课程思政改革为例(2019jyxm0428)。
关键词
应用型本科高校
ACCA课程
会计学课程
融合
application-oriented colleges and universities
ACCA course
accounting courses
integration
