一、发散思维法发散思维要求对学习的每一个内容,无论概念、原理、实际问题,都要分析它的方方面面,既向广度扩展,又向深度进军。例如在学习会计科目时,要在头脑中切实弄懂会计科目的概念、意义,以及在会计核算体系中的地位、作用,明确会计科目的运用、种类、特点(如统一性、发展性)及科目间的关系等。 First, the divergent thinking method Divergent thinking requirements For each content of learning, regardless of concepts, principles, practical problems, must analyze all aspects of it, both to the breadth of expansion, but also to the depth of march. For example, when studying an accounting subject, it is necessary to understand in the head the concept and significance of an accounting subject, and its position and function in the accounting system. The accountability, type, characteristics (such as unity and development) and The relationship between subjects.