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改革开放以来,我国会计史上经历了三次大的变革、无数次部分内容的调整变化,使会计内容的变化频率极快,而会计教材滞后的现象比较严重;同时考虑高职会计专业学生在学科教育中不够成功,对逻辑性较强的学科性知识的学习不太适应,但他们具有适应形象思维形式的“在做中学”的特点,根据教高【2006】16号文件精神,为了配合高等职业技术教育“工学结合、项目导向、教学做一体”的人才培养模式的建立,必须改变传统会计教学按理论知识本身的逻辑性和完整性进行组织的方式,按会计职业工作过程重构知识体系,以满足教学的需要,特别是基础会计实务课程改革的需要。
Since the reform and opening up, China’s accounting history has undergone three major changes, many times the contents of the adjustment changes, so that the accounting content of the frequency of change very fast, and the accounting materials lagging phenomenon is more serious; accounting accounting students in higher vocational education However, they are not suitable for the study of the more logical disciplinary knowledge, but they have the characteristic of “learning by doing” in conformity with the form of image thinking. According to the spirit of [2006] Document No. 16 [2006], in order to cooperate Higher vocational and technical education “The combination of work and study, project orientation, teaching as one ” the establishment of talent training mode, we must change the traditional accounting teaching according to the logic and integrity of theoretical knowledge organization, according to the accounting occupation process Construction of knowledge system to meet the needs of teaching, especially the basic accounting practice curriculum reform needs.