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《财经法规与会计职业道德》课程是中职会计人才培养中一门必不可少的专业核心课程,对学生从事会计工作具有重要的实践指导意义,也是学生考取会计从业资格证书的必考课程,其重要性是不言而喻的。由于该门课程内容理论性强,知识点多、杂、细,学生理解、记忆都有难度,在三门考取会计从业资格证书的课程中,该门课程的及格率历来都是最低的,学生灵活运用该门课程知识于实践的能力也有待提高。因此,教师要拓宽思路、多途径寻找提高教学质量的方法,培养既会考试,又会工作的会计人才。
“Finance Laws and Accounting Professional Ethics” curriculum is an essential professional core curriculum in accounting personnel training in secondary vocational schools, the students engaged in accounting work has an important practical guidance, but also for students to obtain accounting qualification certificate required exams, Its importance is self-evident. Due to the theoretical content of the course, knowledge points, miscellaneous, thin, students have difficulty understanding, memory, in the three courses to obtain accounting qualification certificate, the course has always been the lowest pass rate, students The ability to flexibly apply this course’s knowledge to practice needs to be improved. Therefore, teachers should broaden their thinking, find ways to improve the quality of teaching through many ways, and cultivate accountants who can take the exams and work.