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教师的会计从业经历有利于促进会计专业教学充分实现理论与实践对接,实现教与学相融合。对教师而言,会计从业经历能增强其专业自信心,使其教学具有实践针对性,并能保障教学内容与时俱进。对学生而言,教师的会计从业经验能强化其“学以致用”的信心,使其在学习中更能抓住重点并提高学习效果。在具体教学过程中,有会计从业经历的教师应采取分享亲身经历、实施实际案例教学以及引导学生发散思维等方式,切实有效提升教学效果。
Teachers’ experience in accounting is conducive to promoting the teaching of accounting major to fully realize the connection between theory and practice, and realize the integration of teaching and learning. For teachers, accounting practitioners experience can enhance their professional self-confidence, teaching practice is targeted, and can guarantee the teaching content with the times. For students, teachers’ experience in accounting practices can reinforce their confidence in learning how to use them so that they can better grasp the key points and improve the learning effect in their studies. In the specific teaching process, teachers who have experience in accounting should take effective measures to improve their teaching effectiveness by sharing personal experiences, implementing practical case teaching and guiding students to divergent thinking.