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在社会主义市场经济体制下,各行各业都需要通过会计工作实施监督、管理、分析、预测、决策等各项管理职能。经济类和管理类非会计专业(以下简称非会计专业)学生,通过大学的学习,应当具备运用会计信息对企业进行控制和决策的基本知识和能力。企业管理信息化进程的加快,会计电算化已在企业广泛应用,因此,结合非会计专业会计学课程建设的实际,从教学目标定位、理论教材改革、会计实验设计、教学手段改进以及师资队伍建设等方面,对非会计专业的会计学教学改革进行了研究,并提出了自己的看法,以期取得抛砖引玉,促进我国高校非会计专业会计学课程建设的功效。
Under the socialist market economic system, all walks of life need to perform various management functions of supervision, management, analysis, prediction and decision-making through their accounting work. Students majoring in economics and management of non-accounting major (hereinafter referred to as non-accounting major) should possess the basic knowledge and ability to use the accounting information to control and make decisions on the enterprise through the university’s study. Therefore, combining with the actuality of non-accounting specialty accounting course construction, from the orientation of teaching goal, the reform of theory teaching material, the design of accounting experiment, the improvement of teaching methods and the improvement of teachers’ teaching team, the computerization of accounting has been widely used in enterprises. Construction and other aspects of the accounting profession of non-accounting teaching reform has been studied and put forward their own views, in order to obtain a start-up to promote our country’s non-accounting major accounting profession curriculum effectiveness.