论会计教学中的思维教学法

会计专业本科教学的核心目标是让学生掌握专业技能,利用技能解决实际的问题,强调的是知识应用能力。但是在现有的教学方式下,学生学到的只是惰性知识,学习迁移能力差。解决的出路是,在现有教学方法中加强对学生思维模式的培养。思维教学法是帮助学生克服知识应用与学习迁移问题的有用工具。

Thinking on Overcoming the Problem of Knowledge Application and Learning Transfer at Accounting Teaching

The core goal of the undergraduate accounting teaching is to make students master professional skills, which solves practical problems and emphasizes the ability to apply knowledge. But under the existing teaching methods, students＇ only learns inert knowledge, while the learning transfer ability is poor. The solution to such problem is to strengthen the train- ing of students＇ thinking mode in the current teaching methods. Thinking method of teaching is to help students to overcome the problems of knowledge application and learning transfer.