会计是一门操作性较强的学科,且会计内容的保密性,要在教学中拓宽实践性场所,就得分散学生,为实现人才培养目标,特引入目标管理理论。在人才培养方案这个总目标的基础上,按时间段,设立分目标,实行分段考核,并根据学生个体差异,在执行过程中,对目标进行修订。 Accounting is a highly operational discipline, and the confidentiality of accounting content, we must broaden the practical aspects of teaching, you have to disperse students, in order to achieve the goal of personnel training, especially the introduction of management by objectives theory. On the basis of the general objective of talent cultivation plan, we set up sub-targets by time period, carry out sub-assessment and carry out the revision of the targets according to individual differences among students in the implementation process.