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本文明确了《会计学原理》课程性质及特点,并通过对《会计学原理》课程在高职高专院校的教学现状分析,提出该课程教学改革的目标和总体思路,为高职高专院校《会计学原理》课程改革指明了方向。
This paper clarifies the nature and characteristics of the “Principles of Accounting” curriculum, and through the “Accounting Principles” curriculum in higher vocational colleges teaching status quo analysis, put forward the goal of teaching reform and the general train of thought for higher vocational colleges College “Principles of Accounting” curriculum reform pointed out the direction.