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高职院校的《会计基础》课程是一门专业必修基础课,在整个专业课程体系中占有十分重要的地位,其课程教学的好坏不仅影响后续专业课程的学习,同时还是决定会计从业资格考试能否通过的一门核心课程。如何提高学生在会计从业资格考证中《会计基础》科目的通过率,是高职院校会计专业教师和学生共同面临的新挑战。本文拟从教学目标的设定、教材的选取、考核方式的设置等方面进行探析,旨在实现会计从业资格考试与《会计基础》课程教学的良好对接。
The “basic accounting” course in higher vocational colleges is a professional compulsory basic course which occupies a very important position in the whole professional course system. The teaching of the course not only affects the learning of the follow-up professional courses, but also decides the accounting qualification examination Can pass a core curriculum. How to improve the passing rate of “accounting basis” subjects in accounting qualification examination is a new challenge faced by accounting major teachers and students in higher vocational colleges. This article intends to explore the setting of teaching objectives, the selection of teaching materials, the setting of assessment methods, and so on, in order to achieve a good docking of the accounting qualification examination and the “accounting basis” course teaching.