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当前,增强社会服务功能、参与区域经济发展、发挥知识即时应用价值是高等教育的重要历史使命。为了提升核心竞争力,很多地方高校从学术型和研究型转向应用型,确定了培养具有理论基础和实践能力的应用型人才的目标定位,努力为地方经济社会发展服务。传统基础会计课程的教学内容与教学方法,不再适用于应用型本科院校应用型人才的培养。以就业为导向,以应用能力为培养目标的新型《基础会计》课程的教学模式越发重要。
At present, it is an important historic mission of higher education to enhance the social service function, participate in the regional economic development, and bring about the immediate application of knowledge. In order to enhance their core competitiveness, many local colleges and universities have shifted from academic and research to applied type, setting the target orientation of training applied talents with theoretical and practical capabilities, and endeavoring to serve local economic and social development. The teaching contents and teaching methods of traditional basic accounting courses are no longer suitable for the cultivation of applied talents in applied undergraduate colleges. It is increasingly important to employ an employment-oriented teaching model of the new “basic accounting” course that aims at training students to use their competencies.