学习迁移理论在基础会计教学中的运用  

Application of Learning Transfer Theory in Basic Accounting Teaching

作　　者：秦丽芬[1] 吴艳 

机构地区：[1]红河学院,云南蒙自661100 [2]昆明市财经商贸学校,云南昆明650023

出　　处：《科教导刊》2014年第13期180-181,共2页The Guide Of Science & Education

摘　　要：基础会计乃会计之基础,其专业性强、概念抽象,内容枯燥,初学者很容易产生畏难情绪,教师如果能够抓住会计和经济生活紧密联系这一特点,将学生的生活经验"迁移"到会计教学中,又将学到的理论知识"迁移"到会计实务中,这必然有利于提高教学的效率和效果,培养学生在新环境中解决新问题的能力。Basic Accounting is the foundation of accounting, their professional is strong, abstract concept, content boring,beginners can easily generate fear of hardship, teachers if we can seize the accounting and economic life of this feature will be in close contact student life experience 'transfer' to Accounting teaching theoretical knowledge learned in turn 'transfer' to the accounting practice, which will inevitably help to improve the efficiency and effectiveness of teaching and training students' ability to solve new problems in the new environment.

关 键 词：迁移理论 基础会计 教学 

分 类 号：G424[文化科学—课程与教学论]