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社会的发展对会计需求越来越大,虽然各类院校为我国培养和输送了大量的会计人才。但由于会计专业是一门实践性较强的专业,会计中大量的数据统计与数据计算要求学生通过反复的实践练习才能对其深刻掌握。学生并不能只通过理论的教学而掌握会计的相关实践操作能力。因此,高校中会计实践课程的教学方法改革尤为重要,对以培养应用型人才为目标的高校来说,如何通过对会计实践课程教学方法的改革,使学生能够提高实际动手能力,为学生以后的工作垫下坚实的基础是具有研究意义的。然而,在学校中所学的知识,与学生毕业后上岗能力要求,并不是衔接的很好,往往会让毕业生很难马上适应,就业单位对入职员工的专业水平要求也越来越高,因此,在会计课程教学中应不断加强实践教学,从而不断提高学生的动手实践和实际操作的能力,使学生不仅仅掌握理论知识,在工作中可以通过较强的专业知识应用水平,更有效的发挥会计专业的作用,为企业提供精确地会计信息依据。因此本文对现阶段高校的会计教学现状进行分析,同时从实践教学视角下的会计教学方法改革进行研究,为提高会计教学效率,提高学生的会计应用能力提供科学依据。教学方法改革,除了要继续采用并不断完善传统教学方法以外,还应该根据课程特点和教学内容采用一些创新的教学方法。
The development of society is in increasing demand for accounting. Although various kinds of institutions have trained and delivered a large amount of accounting personnel to our country. However, due to the accounting profession is a practical and strong professional, accounting, a large number of data statistics and data calculations require students to practice through repeated practice to its profound grasp. Students can not master accounting related practical skills only through theoretical teaching. Therefore, the teaching reform of accounting practice curriculum in colleges and universities is particularly important. For colleges and universities that aim to train applied talents, how to reform the teaching methods of accounting practice so that students can improve their practical ability, Work under the solid foundation is of research significance. However, the knowledge learned in school does not work well with the requirement of post-graduation ability. It often makes it difficult for graduates to adapt themselves immediately. Employment units are also demanding higher-level professionals’ professional skills. Therefore, in the teaching of accounting courses should continue to strengthen the practice of teaching, so as to continuously improve students hands-on practice and practical ability to enable students to not only master the theoretical knowledge in the work can be applied through a strong level of expertise, more effective To play the role of accounting profession, to provide accurate basis for accounting information. Therefore, this article analyzes the status quo of accounting teaching in colleges and universities at the present stage. At the same time, it studies the reform of accounting teaching methods from the perspective of practical teaching, which provides a scientific basis for improving accounting teaching efficiency and improving students’ accounting application ability. In addition to continuing to adopt and continuously improve the traditional teaching methods, teaching methods reform should adopt some innovative teaching methods based on the characteristics of the courses and the teaching contents.