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目前,会计师的角色已经从一个技术性工作转向一个以客户为中心的工作。会计的教与学正在相应地调整,以适应新的会计角色挑战。大学正在寻找一些策略来教授目前专业所需的专业会计能力。会计教学和学习标准制定了一套全面的标准来确定会计教育中哪些是必要的。教学模式分为四个方面包括:信息处理、行为、个人和社会模式。本文采用会计教学和学习标准评价高校会计实践教学的适合模式。研究结果表明,社会依存理论和合作学习模式最适合于高校会计实践教学。
At present, the role of accountants has shifted from a technical job to a customer-focused job. Accounting teaching and learning is being adjusted accordingly to meet the new accounting role challenges. The University is looking for strategies to teach the professional accounting skills currently required by the profession. Accounting Teaching and Learning Standards Formulate a comprehensive set of criteria to determine which accounting education is necessary. Teaching mode is divided into four aspects including: information processing, behavior, personal and social model. This article uses accounting teaching and learning standards to evaluate the suitable mode of accounting practice teaching in colleges and universities. The results show that the social dependence theory and cooperative learning model are most suitable for college accounting practice teaching.