会计基础理论与实践教学研究

Basic Accounting Theory and Practice Teaching Research

《会计基础》的理论与实践教学是财务管理专业的基本课程,通过实践教学与理论教学相融合的方式,能够切实提升学生对会计理论知识的理解和应用水平,帮助学生获得更全面、更健康、更快速的发展。结合《会计基础》课程教学的价值,探究传统课程模式所存在的问题,提出实训课与理论课相结合的教学设计、教学方法、评价方式,以此为会计理论教学与实践教学的顺利开展,奠定基础,增强会计基础理论与实践教学的整体质量和效率。

“Basic Accounting” theory and practical teaching are the basic courses of financial management majors. Through the integration of practical teaching and theoretical teaching, it can effectively improve students’ understanding and application level of accounting theoretical knowledge, and help students obtain more comprehensive, healthier and faster development. Combining with the teaching value of the course “Basic Accounting”, this paper explores the problems existing in the traditional course model and puts forward the teaching design, teaching method and evaluation method of combining practical and theoretical courses. This will lay the foundation for the smooth development of accounting theory teaching and practice teaching and enhance the overall quality and efficiency of accounting basic theory and practice teaching.