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高职会计课堂的目标是为社会输送具备财会基本能力的专业会计从业者。从高职院校的发展现状来看,能力培养弱于知识传授,重视理论轻视实践的教学方法不利于高职学生多层次能力的培养。本文指出了高职学生会计课堂参与度不足的问题及矛盾,探讨解决这一问题的应对策略,以优化教学。
The goal of higher vocational accounting classrooms is to deliver professional accounting practitioners who have the basic ability of finance and accounting for the society. From the current situation of the development of higher vocational colleges, the teaching method of cultivating ability is weaker than that of imparting knowledge and emphasizing theory contempt is not conducive to the cultivation of multi-level ability of higher vocational students. This paper points out the problems and contradictions in the accounting class of higher vocational students and discusses the strategies to solve this problem in order to optimize the teaching.