CAJ | 학술논문

会计本科教育的目标是向社会输送具备多层次能力的专业人才、为会计从业者做好专业人生规划的第一步。要实现这一目标,授课模式就应该从传统的知识传授为主转变为能力培养为主。对于会计本科生而言,应该具备包括核心层、辅助层、环绕层、方向层在内的多层次能力。在＂量体（课程特点、学生特性）裁衣（授课策略）＂、提高学生课程参与度的授课观念下,在教学实践中可以采用自主讲课、案例分组搜寻和讲解、＂头脑风暴＂式课堂讨论、＂世界咖啡屋＂团队学习方式等课堂授课策略,这对于培养学生的多层次能力很有帮助。
회계본과교육적목표시향사회수송구비다층차능력적전업인재、위회계종업자주호전업인생규화적제일보。요실현저일목표,수과모식취응해종전통적지식전수위주전변위능력배양위주。대우회계본과생이언,응해구비포괄핵심층、보조층、배요층、방향층재내적다층차능력。재＂량체（과정특점、학생특성）재의（수과책략）＂、제고학생과정삼여도적수과관념하,재교학실천중가이채용자주강과、안례분조수심화강해、＂두뇌풍폭＂식과당토론、＂세계가배옥＂단대학습방식등과당수과책략,저대우배양학생적다층차능력흔유방조。
The goal of accounting undergraduate education is to cultivate multiple levels of professional talents＂ ability to do the accounting industry, which will be beneficial to the future accounting practitioners. The teaching model should be changed from knowledge-based to capability-based as well in order to achieve this goal. In the accounting classroom, students should be taught as capacity development-orient and teachers should improve the teaching concepts and strategies. The student-centered teaching concept and the teaching strategies such as autonomy lectures, search and speak on the case, brainstorming classroom discussions etc, will help train students to improve all multi-level capacity.