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中级财务会计课程对于会计学和财务管理专业的重要性决定了必须切实有效地进行教学改革,切实提高课堂教学的有效性。然而这一改革不是一蹴而就的,而要根据教学实践的变化不断进行调整和创新。目前高校中级财务会计课程教学中存在重理论轻实务的现象、教学方法单一、教材质量存在问题、教学内容体系不合理以及课程成绩评定方法不科学等问题。基于此,本文提出一些提高中级财务会计课程教学有效性的建议。
The importance of intermediate financial accounting course to accounting and financial management major determines the effective and effective teaching reform, and effectively improves the effectiveness of classroom teaching. However, this reform is not accomplished in one move, but must be constantly adjusted and innovated according to the changes in teaching practice. At present, there are some problems in the teaching of intermediate finance and accounting course in colleges, such as the phenomenon of light theory of practice, the single teaching method, the existence of teaching material quality, the unreasonable teaching content system and the unscientific method of curriculum performance evaluation. Based on this, this paper puts forward some suggestions to improve the teaching effectiveness of intermediate financial accounting courses.