预算会计模块化教学改革研究

Study of Budget Accounting Modular Teaching Reform

伴随着我国预算管理制度的改革,以及预算会计"制度"和"准则"的逐步健全和完善,预算会计理论和方法发生了较大变化,预算会计课程教学中存在的问题也日益显现出来,所以预算会计课程教学改革已是大势所趋。本文在对目前预算会计教学中存在的课程内容结构体系存在的主要问题进行分析基础上,重点探讨了改革目前预算会计课程教学,按会计要素重构教学内容体系的模块化教学问题。

Along with the reform of budget management system, as well as budget accounting"system"and"Guidelines"grad-ually improve and perfect, budget accounting theory and method changed greatly, budget accounting Teaching Problems also increasingly apparent, so budget Accounting Teaching Reform has become a trend. In this paper, the main issue in the current budget accounting teaching in curriculum structure system was based on the existence of analysis, focusing on the reform of the current budget accounting course teaching, according to the accounting elements reconstruction of teaching content system of modular teaching problems.