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财务会计是会计专业的核心课程,由于课程的理论抽象性以及跟实践脱节,学生掌握的效果不理想,实现财务会计教学的理实一体化,是财务会计这门课教学改革的目标。论文就财务会计这门课程在实现理实一体化的教学模式过程中教学目标定位、教学模块划分和教学方法选择方面做了探索和研究。
Financial accounting is the core course of accounting major. Due to the theoretical abstraction of curriculum and its disconnection from practice, the effect of students’ mastery is not satisfactory. Realizing the integration of finance and accounting teaching is the goal of teaching reform in finance and accounting. This dissertation explores and studies the orientation of teaching objectives, the division of teaching modules and the selection of teaching methods in the course of the teaching of financial accounting in order to realize the realistic and integrated teaching mode.