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中专会计教学的主要任务,就是要培养出德、智、体全面发展的、能适应社会主义市场经济需要、并具有较强实践能力的中等会计管理人才。针对目前我国会计教学的现状.要完成这个任务,笔者对此作一建议: 一、教师应关注经济领域里的各种信息和动向,以便用适用的知识教授学生 在经济体制改革不断深化的今天,随着时间的推移,经济环境的变化,以及经济领域新问题靳情况的不断出现,必然要求财经政策,财会制度不断地作出相应的修订和调整,以服务于市场经济发展的需求。而现行教材却又具有相对的稳定性,这种教材稳定性又导致了它的滞后性和局限性,这就产生了教材与财经政策,财会制度不相适应的矛盾。面对这种现实,教师必须时时注意了解实实在在的经济现状,关注有关财经制度的变化,着眼于学生将来从事会计工作的有用能用的知识及对会计实务的处理,对教材作必要的增删和调整。
The main task of accounting teaching in secondary schools is to cultivate medium-sized accounting management personnel with moral, intellectual and comprehensive development that can meet the needs of the socialist market economy and have strong practical abilities. In order to accomplish this task, I make a suggestion: First, teachers should pay attention to all kinds of information and trends in the economic field in order to teach students with the applicable knowledge. With the deepening of the economic system reform today With the passage of time, changes in the economic environment and the continual emergence of new problems in the economic field will inevitably require that financial policies and accounting systems should be constantly revised and adjusted in order to serve the needs of market economy development. However, the current teaching materials have relative stability. The stability of this teaching material leads to its laggingness and limitations. This leads to the contradiction between the teaching materials and financial policies and accounting system. Faced with this reality, teachers must always pay attention to understand the real economic situation, pay attention to the changes in the financial system, focusing on the students in the accounting work useful knowledge and accounting practices, the necessary teaching materials Add and delete and adjust.