论文部分内容阅读
基础会计教学属于入门教学,也是学生学习会计专业的基础阶段。在学生初次学习会计专业时,往往会被基础会计复杂的科目内容及会计原理所难倒,从而陷入两难境地,这对中职会计专业教学带来了一定的挑战与难度。从我国当前的教学现状来看,院校在实施基础会计教学时,常常忽视了教学主体的实际水平,使得学生难以跟上教学步伐,与基础会计的实际教学出现脱轨现象,这对学生整体能力的培养造成了严重影响。对此,本文针对基础会计教学改革展开探究,并提出有效实践策略。
Basic accounting teaching belongs to the introductory teaching, but also the basic stage of student learning accounting. When students first learn accounting profession, they often get overwhelmed by complicated accounting subjects and accounting principles of basic accounting, which brings some challenges and difficulties to the teaching of accounting major in secondary vocational school. Judging from the current teaching situation in our country, colleges and universities often neglect the actual level of teaching subjects in the implementation of basic accounting teaching, making it hard for students to keep up with the pace of teaching and derail the actual teaching of basic accounting, The cultivation has had a serious impact. In this regard, this article explores the reform of basic accounting teaching, and put forward effective strategies.