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会计理论课是会计专业课程体系中基本和基础的组成部分。长期来,高职层次的会计理论课教学采取学期间隔教学模式,这种模式存在诸多弊端,它重视结果而忽视教学过程,不利于学生会计基本理论、知识的理解和掌握,也不利于会计职业技能的培养和形成,影响了会计初、中级人才的培养质量。本文着力建构一种新型的“2—1”教学模式,试图克服学期间隔模式的这些弊病,为高职院校的会计教学改革提供一些建设性意见。
Accounting theory course is a basic and basic part of accounting profession course system. In the long run, accounting theory teaching in higher vocational colleges adopts semester-interval teaching mode. There are many drawbacks in this model. It attaches importance to results and ignores the teaching process, which is not conducive to the students’ basic theory of accounting, understanding and mastery of knowledge, nor is it conducive to the accounting profession Skill training and formation, affecting the accounting early, mid-level personnel training quality. This article tries to construct a new type of “2-1” teaching mode, trying to overcome these shortcomings of the semester interval mode and provide some constructive suggestions for the reform of accounting teaching in higher vocational colleges.