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在会计教学中,商品流通企业会计是一门应用性较强的课程,在传统的教学模式中以理论讲解为教学重点,在实践教学环节设置上较为薄弱,知识体系存在着交叉重复现象严重,单调、枯燥的教学法不利于学生掌握知识体系的内涵,因此有必要探寻新的教学方法来促进教学效果的提升,调动学生的学习热情,培养学生的实践能力,提高学生的综合技能。本文借助行动导向教学法来谈其在商品流通企业会计教学上的运用。
In the teaching of accounting, commodity circulation enterprise accounting is a highly applied course. In the traditional teaching mode, the theoretical explanation is the key point of teaching, and the setting of practical teaching links is relatively weak. The knowledge system has serious cross-repeat phenomenon, Monotonous and boring teaching method is not conducive to students to grasp the connotation of knowledge system, so it is necessary to explore new teaching methods to promote the teaching effectiveness, to mobilize the enthusiasm of students, develop students ’practical ability and improve students’ comprehensive skills. This article uses the action-oriented teaching method to talk about its application in the accounting of commodity circulation enterprises.