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基础会计是会计类学科的入门课。传统的教学模式是只注重理论知识的学习,忽视理论与实践的结合,这样不仅造成学生学习效果的低下,而且不符合现代财会人员的职业要求。本文阐述通过教学模式的转变,既注重专业理论的学习,又注重动手能力的培养,从而激发学生的学习兴趣,培养出既有理论知识又会动手操作的合格财会人员。
Basic accounting is an introductory course in accounting. The traditional teaching mode only focuses on the study of theoretical knowledge and neglects the combination of theory and practice, which not only lowers the learning effect of students, but also does not meet the professional requirements of modern accounting personnel. This essay expounds that the change of teaching mode not only pays attention to the study of professional theory but also focuses on the cultivation of practical ability so as to arouse students’ interest in learning and cultivate qualified accounting personnel who have both theoretical knowledge and hands-on experience.