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“高级财务会计”课程是三本院校会计学专业的核心课程,由于学生自身接受能力有限,课程难度大、教学内容设置不合理、教学方法单一等原因,出现一系列教学问题,因此急需对三本院校课程内容和教学方法进行改革探索。本文以河南理工大学万方科技学院为例,根据《高级财务会计》课程的特点,结合笔者对本门课的教学实践经验,重新构建符合三本院校的教学内容,改进教学方法,以期提高三本院校高级财务会计的教学质量,改善教学效果。
The course of “Advanced Financial Accounting ” is the core course of the accounting major of the three institutions. Due to the students’ limited ability to accept the course, the difficulty of the course, the improper setting of the teaching contents and the single teaching method, a series of teaching problems appear. There is an urgent need to reform the contents and teaching methods of the three institutions. Taking the Wanfang Institute of Science and Technology of Henan Polytechnic University as an example, based on the characteristics of “Advanced Financial Accounting” course combined with the author’s teaching experience in this course, this paper reconstructs the teaching content that conforms to the three universities and improves the teaching methods so as to improve the teaching level of the three The institutions of higher financial accounting teaching quality, improve teaching effectiveness.