CAJ | 학술논문

基础会计手工实验课程是经济管理类院校会计学各专业及相关专业开设的必修课程,是在讲授完会计基础理论之后进行的实验教学环节,与传统的会计基础理论教学相比较具有一定的优势,如增强了学生对会计基础理论和基本知识的感性认识,增强了学生对会计业务的识别、阅读能力等,但在教学中也体现了一些不足,本文从改变传统教学模式、改变传统教学方法、更新教育理念三个方面提出对基础会计手工实验进行教学改革的措施。
기출회계수공실험과정시경제관리류원교회계학각전업급상관전업개설적필수과정,시재강수완회계기출이론지후진행적실험교학배절,여전통적회계기출이론교학상비교구유일정적우세,여증강료학생대회계기출이론화기본지식적감성인식,증강료학생대회계업무적식별、열독능력등,단재교학중야체현료일사불족,본문종개변전통교학모식、개변전통교학방법、경신교육이념삼개방면제출대기출회계수공실험진행교학개혁적조시。
Manual experimental teaching of Basic Accounting is a required course in accounting and other relevant disciplines in economic and management colleges and universities.It is the experimental teaching factor following the teaching of basic accounting theory.Compared to traditional basic accounting theory teaching,it has certain advantages,such as reinforcing students＇perceptual knowledge to basic accounting theory and knowledge,reinforcing students＇ability of distinguishing accounting event and their reading comprehension ability.However,there exist some weaknesses in teaching.This paper puts forward measures on manual experimental teaching reform from the aspects of changing traditional teaching mode,changing traditional teaching method and upgrading education concept.