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目前,实践教学是财经院校会计教学中一个薄弱环节.迫切需要加强,具体思路可从以下诸方面着手考虑:1.师生都要树立会计理论教学与实践教学并举的观念,纠正教学与治学过程中存在的重理论、轻实践的不良倾向,使会计教育面向社会,面向市场经济主战场.2.在课程设置上,坚持理论课与实践课并重的原则.例如.在进行《审计学》理论课教学时,可聘请审计机关有关业务人员,跟踪介绍审计发展的形势.利用理论知识进行案例剖析;或者.直接安排学员与审计人员共同进行审计活动.这样,在坚持搞好理论课教学基础上,安排适量的实践课.不仅能提高学员的学习兴趣,而且能更好地促进二者结合、加深与升华.3.配合理论课教学.可以专业课(或讲座)之形式,介绍现行、新出台的经济法规与制度的条款及运用,重点是会计法规及制度的介绍.这样,可在一定程度上增强会计新手上岗初期的实际工作能力,缩短其适应工作岗位之时间.
At present, practice teaching is a weak link in the accounting teaching of finance and economics colleges and universities, and it is urgently needed to be strengthened. Specific ideas can be considered from the following aspects: 1. Teachers and students should establish the concept of teaching both teaching and practice of accounting theory and correct teaching and learning In the course of setting theory, emphasizing the principle of paying equal attention to theory and practice, for example, in the process of carrying out “audit” During the teaching of theoretical courses, employers of relevant audit institutions may be hired to track and introduce the situation of audit development, to analyze the case using theoretical knowledge, or to directly arrange auditing activities jointly with auditors, so as to persist in doing a good job in teaching the theoretical courses On the arrangement of the appropriate amount of practical courses. Not only can improve the students’ interest in learning, but also to better promote the combination of the two, deepen and sublimation .3 with the theory of teaching.Can be specialized courses (or lectures) in the form of introduction of the current, new The promulgation of the provisions of the economic laws and regulations and the system, with emphasis on the introduction of accounting rules and regulations. In this way, to some extent, enhance accounting new The actual induction ability to work early and shorten their time to adapt to jobs.