执业能力导向的财务会计类课程教学模式探讨

发布时间：2018-02-21 01:52

本文关键词： 执业能力导向财务会计课程教学模式探讨　出处：《财会通讯》2013年16期 　论文类型：期刊论文

【摘要】：正目前会计教育存在重知识传授轻能力培养的现象,其原因在于财务会计教学受"重要素确认、轻报表编制与分析"的考试模式的影响,使得教学难以适应实务中会计执业能力需求。而财务会计类课程(包括初级、中级、高级三个层次)是形成会计执业能力的基本教学元素。为此,笔者对执业能力导向的财务会计类课程教学模式进行探讨,通过对教学理念、内容及方法的改革,丰富、活跃课堂
[Abstract]:At present, accounting education has the phenomenon of attaching importance to knowledge imparting and neglecting the cultivation of ability. The reason lies in the fact that the teaching of financial accounting is influenced by the examination mode of "recognition of important elements, compilation and analysis of light statements". It is difficult for teaching to adapt to the requirement of accounting practice ability in practice. However, financial accounting courses (including primary, intermediate and advanced levels) are the basic teaching elements to form accounting practice ability. The author probes into the teaching mode of the financial accounting course based on the practice ability, and enriches and enlivens the classroom through the reform of the teaching idea, content and method.
【作者单位】：黄河科技学院商贸学院;
【基金】：黄河科技学院2012年教学模式改革“执业能力导向的财务会计类课程教学模式改革研究”(JM2012002)阶段性研究成果
【分类号】：F233

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