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《成本会计》课程是高职会计专业一门重要的核心技能课程,具有逻辑性、系统性、实践性强的特点。然而高职院校现行的《成本会计》课程的教学还是以课堂教授为主,严重影响了教学效果,限制了学生会计操作技能的提高,已经不符合高职培养高端技能型人才的目标。本文在研究教学一体化教学模式的基础上,并将此模式应用到高职《成本会计》课程的教学实践中,希望能给高职《成本会计》课程的教学改革提供一些参考。
The course of “cost accounting” is an important core skill course in accounting major of higher vocational education. It has the characteristics of logic, systematicness and practicality. However, the current “cost accounting” course in higher vocational colleges is still dominated by classroom professors, which seriously affects the teaching effect and limits the improvement of students’ accounting skills. It is no longer in line with the goal of higher vocational training of high-end skilled personnel. Based on the research of teaching integrated teaching mode, this paper applies this model to the teaching practice of “cost accounting” course in higher vocational colleges, hoping to provide some reference to the teaching reform of “cost accounting” course in higher vocational education.