关于职业能力培养的基础会计教学方法的改进思考

• 作 者: 武彦平
• 机 构: 云南经济管理学院财经商贸学院,
• 出 处: 同行
• 发表日期: 2016年07期
• 关键词: 会计教学方法 基础会计 职业能力培养 会计从业人员 会计学科 入门课程 初级会计 学习过程 会计基础 理论与实践

基础会计教学是会计专业的入门课程,既是会计职业能力中的基础课程,又是学生具有初级会计职业能力的“定型”课程,在会计学科学习中有杠鼎性作用。基础会计是一门理论与实践相结合的课程,目标是培养能够适应未来经济社会发展的会计从业人员。随着市场经济的发展,对于会计从业者的要求也在不断发展的,因此职业院校中基础会计教学方法也要有相应的创新与突破,要培养出能够适应经济社会发展、具有知识自主更新能力的人才,而不是掌握了一定知识的学生。

Basic accounting teaching is an introductory course of accounting major. It is not only a basic course in accounting vocational ability, but also a “stereotyped” course in which students have the primary accounting profession ability, which plays a key role in accounting study. Basic accounting is a combination of theory and practice of the course, the goal is to train able to adapt to future economic and social development of accounting practitioners. With the development of market economy, the requirements for accounting practitioners are also constantly evolving. Therefore, the basic accounting teaching methods in vocational colleges should also have corresponding innovations and breakthroughs, so as to cultivate students who can adapt themselves to the economic and social development, Ability of talent, not mastered a certain knowledge of students.