基础会计理论与实践教学探讨  

Discussion on the Theory and Practice of Basic Accounting course

作　　者：周琼芳[1] 李国兰[1] 徐鸿[2] 

机构地区：[1]重庆工学院会计学院,重庆400050 [2]重庆工学院工商管理学院,重庆400050

出　　处：《重庆工学院学报》2005年第7期137-139,共3页Journal of Chongqing Institute of Technology

摘　　要：基础会计理论课、实践课是会计及财务管理专业的入门课,理论与实践是会计教学的两个车轮子,任何一个环节没做好都将直接影响学生的质量。针对理论与实践教学中存在的薄弱环节进行了分析,提出了改进措施。The two courses of Theory of Basic Accounting and Practice of Basic Accounting are the introductory courses to accounting and financial management majors. Theory and practice are the two wheels of the teaching of accounting affecting the quality of students. This paper analyzes the weak links in the teaching of theory and practice courses and puts forward improving measures.

关 键 词：会计 理论教学 实践教学 能力培养 

分 类 号：G424.1[文化科学—课程与教学论]