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为了开创高等院校会计教学新局面,培养能胜任四化建设的、懂行称职的高级会计人才,我院会计学系从1981年以来,在财政部和院部的领导下,对现行教学计划、学科体系和会计教材进行了分析研究,拟订了新的教学计划和学科体系,并开始依次编写《基础会计》、《财务会计》、《成本会计》、《管理会计》和《审计》等五门核心专业课程的教材。经过《基础会计》教材编写小组全体成员的努力,已在去年年底先行编写出《基础会计》教材的初稿,并于上学期在会计学系83级学生中试用,取得了预期的效果。现在,《基础会计》教材编写小组根据试用中发现的一些问题,对初稿进行了修改,该书将由上海人民出版社正式出版。下面发表会计学系主任娄尔行教授等撰写的一组文章,分别介绍了《基础会计》教材的编写和教师讲授、辅导的一些体会,以及学生学习的心得,可供参考。
In order to create a new situation in accounting teaching in colleges and universities and to cultivate top-level accounting talents who can be qualified for the four modernizations and who are knowledgeable in their profession, under the leadership of the Ministry of Finance and the department of the department of accounting of our college since 1981, The discipline system and the accounting teaching materials were analyzed and studied, new teaching plans and system of disciplines were drawn up, and five basic courses of “basic accounting”, “financial accounting”, “cost accounting”, “management accounting” and “audit” Core professional course materials. After the efforts of all members of the basic accounting textbook writing team, the first draft of the Basic Accounting textbook was prepared at the end of last year and was tested in the 83 students of the accounting department in the last semester, which achieved the expected results. Now, “basic accounting” textbook writing group based on the trial found some problems, the first draft was revised, the book will be officially published by the Shanghai People’s Publishing House. The following published a series of articles written by Professor Lou Erxing, director of Accounting Department, etc., introducing the preparation of “basic accounting” teaching materials and teachers’ teaching and counseling, as well as the experiences of students learning for reference.