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电大开放教育会计课程(这里指《基础会计》、《成本会计》等会计学科的专业基础课程)理论性、实践性都比较强,学生尤其是成人学生学起来比较费力,教学效果的好坏会直接影响学生的学习兴趣、理解能力和会计实践工作。因此,作为教师如何面对电大开放教育实际情况,上好会计课程至关重要。文章根据广播电视大学开放教育的特点、作者多年的教学经验从三个方面进行了一些探索。
The Open Education Accounting Curriculum (“Basic Accounting”, “Cost Accounting” and other accounting basic courses) in theory are both theoretical and practical. Students, especially adult students, are hard to learn and the teaching effect is good or bad Directly affect students’ interest in learning, comprehension and accounting practice. Therefore, as a teacher how to deal with the reality of open education in RTVU, a good accounting course is very important. According to the characteristics of open education of radio and television universities and the author’s years of teaching experience, the article makes some explorations in three aspects.