经济管理类非会计专业学生学习会计的目的是利用会计信息为其未来的经济管理工作服务,财务报告是会计信息的载体,采用财务报告导入式,从会计报表及附注开始,再往前追溯的逆推式教学方法,突出财务报告在会计学中的核心地位,并结合其专业特点,让学生更好地理解会计信息的经济含义,提高运用会计知识进行经济管理的能力。 Economics and Management The purpose of non-accounting student learning accounting is to use accounting information to serve its future economic management. Financial reporting is the carrier of accounting information. It adopts the introduction of financial reports, starts from the accounting statements and notes, and then goes backwards Reverse push teaching method, highlighting the core position of financial reporting in accounting, combined with its professional characteristics, to enable students to better understand the economic meaning of accounting information, improve the ability to use accounting knowledge for economic management.