摘要
学校会计教育的目的不在于训练学生在毕业时即成为一名会计师,而在于培养其未来成为一名会计师应具备的学习能力和创新能力。作为会计专业的入门课程《基础会计学》,在教学中应吸收先进教学理念,改变传统的"以知识和概念的灌输为主,侧重会计处理细节"的教学模式,建立以学生为中心、以职业能力与终生学习能力的培养为目标的模式,激发学生的学习兴趣,引导学生善于思考,关注学生的进步和发展,教师应做学习的组织者、引导者,而不单是知识的传授者。
It is not the purpose of accounting education in school to train a student to be an accountant when graduated,but to train him/her to acquire the capacity of learning and innovating to be a competent accountant in the future.For the teaching approaches of accounting fundamentals,it is advisable in view of modern education concept to reform from the traditional model of knowledge oriented,which emphasizes on the delivery of accounting terms,principles,treatments in detail,into the new model of student oriented,which objective is to build up students the professional competence and learning capacity through arousing their interest,assisting their thinking,paying attention to their development and progress,and the teacher as the organizer and instructor of study instead of a pure knowledge provider.
出处
《山西财经大学学报》
CSSCI
北大核心
2013年第S3期71-75,85,共6页
Journal of Shanxi University of Finance and Economics
关键词
职业能力
基础会计
教学方法
professional competence
accounting fundamentals
teaching approaches
