论讲授法在高校会计教学方法体系中的地位

传统的讲授法因其单向的信息传递方式和对语方要求的苛刻性，令不少会计教师难以满足学生学习理解的需要，甚至有人认为应舍弃该法。然而，与其他教学方法相比较，成本低、效率高、兼容性强的特点仍是讲授法所独具的。只要审慎选择教学内容，提高教师队伍的素质，因人施教，丰富表述方式，并注意与其他方法组合，必能使讲授法重新成为最受欢迎的方法之一。

On the Status of Oral Instruction in College Accounting Teaching

The traditional oral instruction has its limitation to conveying information for its one way approach. Many accounting teachers adopt this method,but failed to meet the needs of students'study. So some teachers suggest giving up the method. But comparing with other teaching methods, oral instruction is more efficient, more compatible and less costly. If we improve the quality of our teachers, if we are careful when choosing the teaching content, if we combine oral instruchion with other methods, the oral instruction approach will be one of the most popular methods again.