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金融企业会计的理论与实践结合比较紧密,对金融学、会计原理等基础课程的教学效果要求较高,且有一定的难度。本文通过分析金融企业会计的课程定位,阐述金融会计课程目前教学中的不足之处,来解读如何提升金融企业会计的教学效果。文章提出,应当专门进行基础知识的强化,抓重点提升对会计处理原理的理解,以及通过综合案例教学与计算机模拟教学相结合的方式,就金融会计课程教学效果的提升做了分析。
The combination of theory and practice of financial enterprise accounting is relatively tight, which requires a higher level of teaching effect on basic courses such as finance and accounting principles, and has some difficulties. By analyzing the course positioning of accounting of financial enterprises, this article expounds the current deficiencies in the teaching of financial accounting to explain how to improve the teaching effectiveness of financial enterprises accounting. The article points out that we should strengthen the basic knowledge, focus on improving the understanding of the principle of accounting treatment, and through the combination of case teaching and computer simulation teaching, this paper analyzes the improvement of the teaching effect of financial accounting course.