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本文就成本会计教学中存在的问题,如教学内容陈旧、多媒体缺乏使用、教学不符合认识规律、所设实验环节与实际工作脱节、教师缺乏实践经验、未注意岗位分工和内部牵制制度等,提出了应当构建合理的教学内容与实际接轨;合理利用各类工具,培养学生感性认识;利用情境教学法教学,分岗位定职能;编写基于工作过程的教材;加强成本会计“双师型”师资队伍建设;构建课程网络资源库等解决方案,希望能更好的实现培养学生职业能力的目标。
In this paper, the problems of cost accounting teaching, such as obsolete teaching content, lack of use of multimedia, teaching does not meet the law of understanding, the experimental link set aside with the actual work, the lack of practical experience of teachers, not pay attention to post division and internal control system, etc. It is necessary to build a reasonable teaching content and the actual convergence; rational use of various tools to cultivate perceptual awareness of students; the use of situational teaching method teaching, job-specific functions; preparation of work-based teaching materials; strengthen cost accounting Teachers team building; construction of curriculum network resource solution, and other solutions, hoping to better achieve the goal of cultivating students’ professional ability.