建构主义理论是在认知发展领域的一种突破,将建构主义教学理论渗透于高校会计教学中,构建与建构主义相比拟的教学模式,将学生作为会计教学的建构主体,借助情境、合作、交流等方式充分发挥学生的主观能动性、积极主动性和创新性,达成学生对于会计知识技能、意义建构的最终目的。 Constructivism theory is a breakthrough in the field of cognitive development. Constructivism teaching theory is infiltrated into accounting teaching in colleges and universities, and constructs a teaching model that is comparable to constructivism. Students are regarded as the construction main body of accounting teaching. With the help of context, cooperation, Exchange and other ways to give full play to students’ subjective initiative, initiative and innovation to achieve the ultimate goal of accounting knowledge and skills for students, meaning construction.