基于培养学生会计执业综合实践能力的独立学院“中级财务会计”教学改革思考  

Pondering on the Teaching Reform of "Intermediate Financial Accounting" in Independent Colleges Based on the Cultivation of Students' Comprehensive and Practical Accounting Ability

作　　者：周婵[1] 关寒近[1] 

机构地区：[1]中山大学新华学院,广东东莞523133

出　　处：《科教文汇》2014年第29期80-81,共2页Journal of Science and Education

摘　　要：会计人员的执业能力在一定程度上影响其所在单位的经济利益,在财务会计学课程体系中,"中级财务会计学"课程发挥着承上启下的重要作用,如何培养以实践能力为主的复合型应用人才是独立学院中级财务会计教学改革的核心课题。本文借助中级财务会计教学改革的问卷调查,综合分析了现行独立学院中级财务会计教学中存在的问题,并尝试提出了解决这些问题的对策和方法。The practical ability of the accountant will influence the economic interests of a unit to a certain degree. In the cur-riculum system of financial accounting,＂Intermediate Financial Accounting＂plays a pivotal role in connecting the preceding and the following, while how to cultivate compound and applied tal-ents oriented by practical ability is the core topic in the teaching reform of ＂Intermediate Financial Accounting＂ in independent colleges. By means of the questionnaire survey on the teaching reform of＂Intermediate Financial Accounting＂, this paper com-prehensively analyzed the problems existing in the current＂In-termediate Financial Accounting＂ teaching in independent col-leges, and tentatively proposed some countermeasures and meth-ods to solve the problems.

关 键 词：中级财务会计 教学改革 执业综合实践能力 

分 类 号：G712[文化科学—职业技术教育学]