会计基础理论与实践教学研究  

Basic Accounting Theory and Practice Teaching Research

作　　者：陈帅男[1] CHEN Shuai-nan(Zunyi Normal University,Zunyi Guizhou 563000,China)

机构地区：[1]遵义师范学院,贵州遵义563000

出　　处：《湖北开放职业学院学报》2022年第11期147-148,共2页Journal of Hubei Open Vocational College

基　　金：2020贵州省高校人文社会科学研究项目“乡村振兴视角下贵州茶产业集群竞争力问题及对策研究”(项目编号:2021ZC064);遵义师范学院2019年度课程教学模式改革专项课题“会计基础‘课堂-案例-实验’一体化教学改革设计”(项目编号:JGKM2019015)。

摘　　要：《会计基础》的理论与实践教学是财务管理专业的基本课程,通过实践教学与理论教学相融合的方式,能够切实提升学生对会计理论知识的理解和应用水平,帮助学生获得更全面、更健康、更快速的发展。结合《会计基础》课程教学的价值,探究传统课程模式所存在的问题,提出实训课与理论课相结合的教学设计、教学方法、评价方式,以此为会计理论教学与实践教学的顺利开展,奠定基础,增强会计基础理论与实践教学的整体质量和效率。“Basic Accounting” theory and practical teaching are the basic courses of financial management majors. Through the integration of practical teaching and theoretical teaching, it can effectively improve students’ understanding and application level of accounting theoretical knowledge, and help students obtain more comprehensive, healthier and faster development. Combining with the teaching value of the course “Basic Accounting”, this paper explores the problems existing in the traditional course model and puts forward the teaching design, teaching method and evaluation method of combining practical and theoretical courses. This will lay the foundation for the smooth development of accounting theory teaching and practice teaching and enhance the overall quality and efficiency of accounting basic theory and practice teaching.

关 键 词：会计基础理论 实践教学 教学设计 

分 类 号：G642[文化科学—高等教育学]