摘要
各大高校非会计专业《会计学原理》课内实践内容与会计专业的《基础会计》课内实践内容、实践形式基本一致,教师在授课过程中只注重财务知识的传授,却忽略了非会计专业学生在学习《会计学原理》时真正需要掌握的技能。学习目标的不明确、实践形式的单一导致了学生在《会计学原理》课内实践过程中无法取得应有的效果。
The content and means of curricular practice for non-accounting majors in Accounting Principles Course are the same as the accounting majors. Teachers focus on teaching knowledge, but ignore non-accounting students＇ needs in learning this course. Unclear learning objectives and single practice form lead to the failure of achieving the desired effect.
基金
省福建省中青年教师科研项目:基于高仿账套的非会计专业学生<会计学原理>课内实践教学研究(项目编号JBS14245)
关键词
非会计专业
会计学原理
课内实践
改革
non-accounting major, Accounting Principles, curricular practice, reform
