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《基础会计》是会计专业的入门课程,其教学过程大致可分为理论教学和实践教学两个阶段。理论教学的目的在于向学生传授基本的会计理论和方法,为后续专业课程打下坚实的基础;实践教学的目的在于锻炼学生的动手能力,培养学生理论联系实际,学以致用,使学生能较快地适应工作岗位。本文从《基础会计》实践教学的现状出发,阐明《基础会计》实践教学的薄弱原因,并就改进《基础会计》实践教学提出了一些建议。
“Basic Accounting” is an introductory course of accounting major. The teaching process can be divided into two stages: theoretical teaching and practical teaching. The purpose of theoretical teaching is to teach students basic accounting theories and methods so as to lay a solid foundation for the follow-up professional courses. The purpose of practical teaching is to train students ’practical ability, to cultivate students’ theory of practice, Adapt to the job. Based on the current situation of “basic accounting” practice teaching, this paper illustrates the weak reasons of “basic accounting” practice teaching and puts forward some suggestions on how to improve “basic accounting” practice teaching.