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在中专财会专业教学中,普遍存在重理论,轻实务,重课堂教学,轻实验教学的现象,学生学习被动,缺乏实践技能,缺乏对知识探索和研究的能力,走上工作岗位之后,面对账簿、会计报表和各种凭单将无从下手,缺乏解决问题的能力。因此,必须对财会专业学生加强能力培养,而开展实验教学正是培养学生能力的经济而有效的途径。一、开展实验教学的条件1.课堂教学是实验教学的前提知识是能力的源泉,能力是知识的综合表现。学生的知识积累很大程度上来自课堂教学,也是获得能力训练的前提和基础。因此我们必须通过课堂教学向学生传授财会理论,要根据学生的知识层次选择基本的、实用性强的理论加以讲授,使学生获得
In the specialized finance teaching in the secondary specialized schools, there are common phenomena such as heavy theory, light practical work, heavy classroom teaching and light experimental teaching. Students are passive in learning, lack of practical skills, and lack the ability to explore and research knowledge. On the books, accounting statements and vouchers will be unable to start, the lack of ability to solve the problem. Therefore, it is necessary to strengthen the ability training for accounting major students, and carrying out experimental teaching is an economical and effective way to cultivate students’ abilities. First, the conditions for conducting experimental teaching 1. Classroom teaching is the prerequisite of experimental teaching Knowledge is the source of ability, ability is the comprehensive expression of knowledge. The accumulation of students’ knowledge comes largely from classroom teaching and is also the prerequisite and foundation for gaining competence training. Therefore, we must teach students the theory of accounting through classroom teaching, according to the level of knowledge of students choose basic, practical theory to teach, so that students get