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目前高职院校基础会计教学方法存在一定问题,归纳起来主要有以下两个方面:教学方法较为单一;会计实习流于形式。高职院校基础会计教学方法的运用,必须依据课程内容、特点、教学目标以及高职院校大学生的学习特点。高职院校基础会计教学方法应以讲授方法为基础结合其他教学方法;适当运用多媒体教学方法;以课后练习为补充;以实习为重点。
At present, there are some problems in the basic accounting teaching methods in higher vocational colleges, which are summed up in the following two aspects: the teaching method is simple; and the accounting practice is in the form. The application of basic accounting teaching methods in higher vocational colleges must be based on the contents of the courses, the characteristics, the teaching objectives and the learning characteristics of college students in higher vocational colleges. The basic accounting teaching methods of higher vocational colleges should be based on teaching methods combined with other teaching methods; the appropriate use of multimedia teaching methods; supplemented by class exercises; to internships as the focus.