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基于产出导向的中级财务会计课程教学改革研究

Research on Teaching Reform of Intermediate Financial Accounting Course Based on Output Orientation

  • 摘要: 中级财务会计课程作为会计、审计及财务管理专业的核心课程,在专业人才培养体系中处于至关重要的地位,具有变化快、难度大、实务性强等特点。在"互联网+"、应用技术转型和全面实施新会计准则修订内容等多因素叠加背景下,中级财务会计课程教学,要运用现代教学理念,在教学内容与体系,教学手段与方法等方面不断创新,通过课程学习,使学生在知识、能力、素质三个层面达到课程学习效果的产出导向目标要求。

     

    Abstract: As the core course of accounting, auditing and financial management, the intermediate financial accounting course is in a crucial position in the professional talent training system. It has the characteristics of rapid change, great difficulty and practicality. In the teaching of intermediate financial accounting courses, modern teaching concepts should be applied,and there should be continuous innovation in teaching content and system, teaching means and methods. Students can achieve the output-oriented goal requirements of the course learning effect at the three levels of knowledge, ability and quality.

     

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