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高职会计教育,要从职业教育的特点出发,制定完善的教学制度,为了能够推动我国职业教育的发展,深入研究和分析教学方法,结合会计专业特点,以及学生认知特点,有计划,有目的的制定教学对策。尤其是高职成本核算教学,教师应该重视实践教学入手,明确现阶段存在的问题,将提高学生的会计技能作为目的,合理设计成本核算教学内容,以此保障教学质量和效率。
Higher vocational accounting education, starting from the characteristics of vocational education, to develop a sound teaching system, in order to promote the development of vocational education in our country, in-depth study and analysis of teaching methods, combined with the characteristics of accounting profession, as well as the cognitive characteristics of students, there are plans, there Purpose of the development of teaching strategies. Especially in higher vocational cost accounting teaching, teachers should pay attention to practical teaching, clarify the existing problems at this stage, improve students’ accounting skills as a goal, and rationally design the cost accounting teaching content in order to guarantee the teaching quality and efficiency.