高校非会计专业会计学课程实践教学改革探讨

随着非会计专业开设会计学课程的增多,会计实践教学研究突显重要。目前,非会计专业的会计学课程与会计专业实践教学模式基本相同但实践安排更少,而事实上两者的会计实践教学在教学目标、教学内容、教学方法和形式、实践教学环节等方面都存在差异。因此,非会计专业的会计课程教学除了加强课堂理论教学以外还要增加实践教学环节,合理设计与组织案例教学法、仿真模拟教学法、项目驱动法和实习教学等各个实践教学环节,使各环节之间形成环环相扣的实践教学链。

Teaching Reform on Accounting Practice of Non-accounting Undergraduates in Universities

The research on accounting practical teaching has played an important role in the increase of accounting course for non-accounting professionals.Recently,teaching of non-accounting mainly follow the way accounting majors do in practice while non-accounting professionals are diversify in teaching object,contents,teaching mode,practice and so on.Thus,teaching methods should be designed with difference.Practical course should be added on the basis of theory courses with well-organized case study,mimic teaching...