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《财经法规与会计职业道德》是我校中职会计专业核心课程,是会计从业资格考试必考科目之一,根据我校2015年11月针对中职会计专业学生的一项题为《会计从业资格考试情况调查》,调查结果显示,53%的调查对象认为《财经法规与会计职业道德》因其考点细、范围广、知识内容难记忆、选项迷惑性大的特点成为会计从业考试三个科目中总最难以通过的科目。2015年10月,我校开办的会计从业考试考前辅导班的考试通过率为38%,其中30%的考生因《财经法规与会计职业道德》科目不及格而未通过从业考试,20%的考生该科目只差一两分就及格。自从广西实行会计从业资格无纸化考试制度以来,《财经法规与会计职业道德》考试科目的通过率一直保持低位,该科目已成为学生考证的瓶颈,如何突破瓶颈,让学生顺利通过从业资格考试,取得从事会计工作的敲门砖,是非常值得深思与探讨的课题。
“Financial laws and regulations and accounting professional ethics” is the core curriculum of our secondary accounting profession, accounting qualification examination is one of the subjects required, according to my school in November 2015 for accounting students in secondary vocational accounting entitled “accounting practitioners Survey of Qualifications, ”the survey results show that 53% of the respondents believe that“ financial regulations and accounting professional ethics ”because of its test scores, a wide range of knowledge content difficult to remember, the characteristics of a large choice of enchantment accounting examination became three subjects The most difficult subjects to pass. In October 2015, the examination pass rate of accounting practice exam exams offered by our school was 38%, of which 30% of the candidates failed the practice exam because of failing in the “Financial Regulations and Accounting Ethics” course, and 20% Candidates in the subject only a minute or two on the passing. Since the implementation of accounting qualification examination in Guangxi paperless examination system, “Finance Law and Accounting Professional Ethics” examination subjects pass rate has remained low, the subject has become a bottleneck in student textual research, how to break the bottleneck, so that students successfully pass the qualification examination , Access to accounting work in the door, it is worthwhile to ponder and explore the issue.