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建立实验室在自然科学的理论研究和教学中是司空见惯的,并被证明对提高理论研究水平和教学水平,培养学生分析问题能力、解决问题能力有着重大意义,是理论联系实际的重要途径。但是,在社会科学的理论研究和教学中,尤其在会计学科的理论研究和和教学中,却很少能见到实验室。会计教学中需不需要建立实验室?能不能够建立实验室?怎样建立实验室?实验室教学的效果如何?这都是我们会计教学改革中碰到的一些问题。下面就谈谈我们对建立会计实验室的一些看法,做法及效果。
Establishing a laboratory is commonplace in the theoretical research and teaching of the natural sciences and has been proved to be of great significance to enhancing the level of theoretical research and teaching, and to cultivating the ability of students to analyze and solve problems. This is an important way for linking theory with practice. However, in the theoretical research and teaching of social sciences, especially in the theoretical research and teaching of accounting disciplines, few can see the laboratory. Accounting teaching need to establish a laboratory? Can not build a laboratory? How to build a laboratory? How effective is the teaching of the laboratory? These are some problems encountered in our accounting teaching reform. Here are some of our views on the establishment of accounting laboratories, practices and effects.