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随着信息时代的快速发展,会计工作中需要的是能够进行业务核算与熟练运用计算机并进行相关会计信息处理的复合型会计人才。美国后现代课程理论专家多尔提出的“4R”课程理论为解决我国高职类院校会计电算化课程教学中出现的问题提供了理论依据。在分析“4R”课程模体的基础上,针对我国高职院校会计电算化课程教学中出现的课程内容缺乏与其他课程的联系、教学方法传统且落后、师资力量薄弱、课程评价方式单一等问题提出对策,加强与其他课程联系,让教学方式多样化,加强师资队伍建设,建立情境性、形成性的课程评制度等,从而真正培养会计工作中所需要的复合型会计人才。
With the rapid development of the information age, accounting professionals need to be able to conduct business accounting and skilled use of computers and related accounting information processing complex accounting personnel. The “4R” curriculum theory put forward by American postmodern theory expert Doll provides the theoretical basis for solving the problems in the teaching of computerized accounting in higher vocational colleges. Based on the analysis of the curriculum model of “4R”, aiming at the lack of connection with other curriculums in the teaching of computerized accounting in higher vocational colleges in our country, the teaching methods are traditional and backward, teachers are weak, and curriculum evaluation Ways to solve these problems, and to strengthen the contact with other courses, to diversify teaching methods, to strengthen the construction of teaching staff, and to establish a situational and formative curriculum evaluation system so as to truly cultivate the accounting talents required by the accounting profession.