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在目前课改背景下,打破传统的会计作业方式,分析基础会计课程特点,以模拟企业为背景,以企业会计业务处理流程为主线,以企业实际经济业务为载体,设计贴近实际工作的“企业化”作业,对增强教师课改和科研能力,提高学生的会计技能起到了十分重要的作用,提供了可供借鉴的教学方法。
Under the background of current curricular reform, breaking the traditional accounting practices, analyzing the characteristics of basic accounting courses, taking the simulation enterprise as the background, taking the enterprise accounting business process as the main line, taking the actual business of the enterprise as the carrier, Enterprise "homework plays an important role in enhancing teachers ’curriculum reform and scientific research ability and improving students’ accounting skills, and provides a teaching method that can be used for reference.