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《银行会计学》课程是金融专业重要的专业课之一,也是培养学生专业能力的重要课程。与工商企业会计相比较,银行会计的核算方法特殊复杂,学生不容易掌握。笔者认为,如果从银行会计的特殊方法和学生的学习特点出发,在充分利用现有的教学资源和条件的基础上,进行必要的教学方法改革,通过调动教与学两方面的积极因素,就能够有效地提高教学质量,切实地改善教学效果。一、银行会计的特点(一)核算内容具有广泛的社会性银行经营的是货币资金和信用活动,这种特殊功能决定了银行会计的核算是面向全社会各个单位和个人的。(二)核算方法具有很大的独特性由于银行业务经营的特点,它与企业会计在科目设置、
The “Bank Accounting” course is one of the major specialized courses in finance and is also an important course for developing students’ professional abilities. Compared with the accounting of business enterprises, the accounting method of bank accounting is particularly complicated, students are not easy to grasp. According to the author’s opinion, if we start from the special methods of bank accounting and the learning characteristics of students, we should make the necessary reform of teaching methods on the basis of making full use of the existing teaching resources and conditions. By mobilizing the positive factors of both teaching and learning, Can effectively improve the quality of teaching, and effectively improve teaching effectiveness. First, the characteristics of bank accounting (A) accounting content With a wide range of social banks operate in monetary funds and credit activities, this special function determines the accounting of bank accounting is for all units and individuals in society. (B) accounting methods have great uniqueness Because of the characteristics of the banking business, it and corporate accounting in the subjects set,