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目前会计教学中普遍遇到的困难与障碍是教学内容陈旧、教学手段与方法相对落后以及会计教育思想的相对狭隘。会计学课程教学改革的重点应该是树立终身教育、素质教育的教学理念,贯彻教师为主导、学生为主体的教与学关系,贯彻教学管理整体优化原则,贯彻理论联系实际原则,科学合理进行教学流程的设计,处理好课堂教学与能力培养的关系。
At present, the difficulties and obstacles commonly encountered in accounting teaching are the obsolete teaching contents, the relatively backward teaching methods and methods, and the relatively narrow educational ideology of accounting. The reform of accounting teaching should focus on establishing the teaching philosophy of lifelong education and quality education, carrying out the teaching and learning relationship based on teachers and students, implementing the principle of overall teaching management optimization, implementing the principle of combining theory with practice, and teaching in a scientific and reasonable manner Process design, handle the relationship between classroom teaching and ability development.