摘要
会计课程在应用型本科院校占有十分重要的地位。目前,本科院校的会计课程教育主要包括初级会计、技能方法以及基本原理。这些课程可以为学生日后学习高级会计管理课程打下良好的基础。但是这门课的系统性很强,因此,学生不能很好地理解会计课程的知识,认为会计课程是一门十分枯燥无味的课程,以致影响了学习效率。故而,通过分析我国本科院校会计课程教育现状的原因以及改革措施,为我国应用型本科会计课程教育教学研究提供借鉴。
Accounting courses occupy a very important position in applied undergraduate institutions. At present, college accounting course education mainly includes junior accounting, skills and basic principles on accounting. These courses can lay a good foundation for students to learn advanced accounting management courses in the future. But this course has strong systematicness; therefore, students can＇t understand knowledge of accounting course very well, and they more likely to think that the accounting course is very dull, which will influence the learning efficiency. This paper analyzes the reasons of the present situation about the accounting course in undergraduate institutions and puts forward the reform measures, honing, to provide reference for the research on education teachin~ of accounting courses in applied undergraduate institutions.
出处
《黑河学院学报》
2017年第11期163-164,共2页
Journal of Heihe University
基金
安徽省质量工程项目"财务管理教学团队"(2013jxtd040)
关键词
应用型
本科院校
会计课程
教学改革
application-oriented
undergraduate institutions
accounting courses
teaching reform
