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《高级财务会计》课程是继《中级财务会计》课程之后会计专业的又一门专业课程,该门课程教学内容多、难度大,改革其教学方法与教学手段对提高课程的教学质量具有重要意义。文章着重从互惠教学策略的内涵、《高级财务会计》课程的产生的原因入手、阐述了《高级财务会计》课程在教学过程中遇到的难点,并从互惠教学策略在《高级财务会计》课程中的应用来解决教学中遇到的难题,同时也指出了互惠教学策略在实施中应该注意的问题。
The course of advanced finance and accounting is another specialized course of accounting major after the course of “intermediate finance and accounting”. This course has many teaching contents and is very difficult. It is of great significance to reform its teaching methods and teaching methods to improve the teaching quality of the course . The article focuses on the connotation of the reciprocal teaching strategy and the reasons for the emergence of the “Advanced Financial Accounting” course, elaborates on the difficulties encountered in the course of “Advanced Financial Accounting” course, and from the reciprocity teaching strategy in the “Advanced Financial Accounting” course In the application to solve the problems encountered in teaching, but also pointed out that the reciprocity teaching strategies should pay attention to the implementation of the problem.