摘要
中级财务会计是会计学专业的一门主干课程,起着承上启下的重要作用,但在教学过程中还存在许多问题,如重理论轻实践、考核体系单一、教学环节缺乏思政元素等。论文针对这些问题,尝试提出改革教学方式、深化校企合作、多元化考核、强化会计人员职业操守等建议,旨在进一步提升教学质量,突出学生的主人翁地位。
Intermediate financial accounting is a main course of accounting major,which plays an important role in connecting the preceding and the following.However,there are still many problems existing in the teaching process,such as paying more attention to theory than practice,single assessment system,lack of ideological and political elements in the teaching link,etc.In view of these problems,this paper attempts to put forward some suggestions,such as reforming teaching methods,deepening cooperation between schools and enterprises,diversifying assessment,strengthening professional ethics of accounting personnel,etc,so as to further improve the teaching quality and highlight the students'master position.
作者
高文双
GAO Wen-shuang(Applied Science and Technology College,Shangqiu University,Kaifeng 475000,China)
出处
《中小企业管理与科技》
2020年第2期116-117,共2页
Management & Technology of SME
关键词
中级财务会计
教学改革
教材重构
intermediate financial accounting
teaching reform
reconstruction of teaching materials
