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高职高专会计实践性教学的误区与对策
引用本文:陈春艳,钟莉.高职高专会计实践性教学的误区与对策[J].高教论坛,2012(1):113-115.
作者姓名:陈春艳  钟莉
作者单位:广西财经学院会计审计学院
基金项目:中国商业会计学会“以就业为导向的高职高专会计实践教学研究”课题阶段性成果,(项目编号:中商学字[2009]第17号,课题成员:马英华、陈春艳、汤国梅、钟莉)
摘    要:现有的高职高专会计实践性教学虽然取得了一些突破,但仍存在重形式、过程、数量等而轻内容、考核、质量等误区,从而影响会计实践性教学的进一步发展。文章认为,应当通过正确处理理论教学和实践教学的关系、注重实践教学内容的提升和创新、建立科学的考核机制等途径使会计实践性教学走出误区,步入科学、可持续发展的正确之路。

关 键 词:实践性教学  会计实践性教学  考核

The Misunderstanding and Countermeasures of the Accounting Practical Teaching in the Higher Vocational Colleges
CHEN Chun-yan,ZHONG Li.The Misunderstanding and Countermeasures of the Accounting Practical Teaching in the Higher Vocational Colleges[J].higher education forum,2012(1):113-115.
Authors:CHEN Chun-yan  ZHONG Li
Institution:(Guangxi University of Finance and Economics,Nanning 530003,China)
Abstract:In higher vocational colleges,although the existing accounting practical teaching has made some breakthroughs,we still pay more attentions to the form,process,quantity of the teachings,less attentions to the contents,assessment,quality and so on.It will affect the further development of accounting practical teaching.According to this article,to walk out of misunderstanding of the accounting practical teaching,we should properly handle the relationship of the theory teaching and practical teaching,pay attention to the promotion and innovation of the course contents,establish a scientific evaluation mechanisms.So that,the accounting practical teaching will march into the scientific,sustainable develop road.
Keywords:practical teaching  accounting practical teaching  assess
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