“财务会计”教学改革设想

“财务会计”是会计专业的核心课程 ,也是“基础会计”的后续课程 ,该课程的学习效果直接影响学生今后从事会计工作的理论水平和实务操作技能。该文通过分析“财务会计”课程教学中存在的问题 ,提出一些改革设想。

Finance Accounting is a core curriculum of accounting speciality and a consequent curriculum of Fundamental Accounting, the study result of this course may affect students` theory standard and practice skills when they are working. The article analyses the questions about teaching of Finance Accounting and puts forward tentative idea of reform.