需求多样化下非会计专业本科会计学教学改革探索

本文从对学生和社会本科会计学教学需求的调查中发现,社会与学生对本科会计学教学的需求具有多样性。这种多样性导致了严格的教学学时限制与教学内容丰富性要求的矛盾,难以简单地以增加授课内容的方式来满足。教学实践表明,在主要传授会计学基础内容的前提下,适当引导学生进行形式多样、内容丰富的自主学习,是解决这一矛盾的有效方式。

The Discussion on Accounting Instruction Reform for Non-accounting Major Students

How to arrange the content in an accounting course for the non-accounting major students is a problem discussed for a long time. This research takes a survey on the demand s of students and the society,the analysis results suggest that the key point is to solute the contradiction between the limited instruction resources and the various demands of students and the society. Encouraging students to study by themselves and to expansion their views are useful solutions. The research finds these proposals are practicable and effective as well.