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会计作为高职院校的一门专业课,是将会计基本理论和核算方法与企业具体实务相结合的实用性较强的课程。但由于该课程内容涉及面广,时效性强,内容较多、枯燥,学生难以理解。如何做好会计这门课程的精品课建设,如何将它的教学方式由原来的纯理论知识的灌输式模式转变成与实际相结合的模式,面向应用,提高实际操作能力,这是高职院校建设会计精品课程的重要课题之一。
Accounting as a specialized course in higher vocational colleges, accounting is a combination of basic accounting theory and accounting methods and business practices of practical strong curriculum. However, due to the wide range of the course content, timeliness, more content, boring, students difficult to understand. How to do a good job in accounting class construction of this course, how to change its teaching method from the inculcation mode of purely theoretical knowledge to the mode of combining with the actual, oriented to the application and improve the practical operation ability, which is higher vocational college School construction accounting quality courses one of the important topics.