随着社会经济的不断发展,企业对人才的需要不断提高,会计学知识在培养高素质管理人才中的重要性也日益突出。但现阶段,我国独立院校中级财务会计课程教学却存在着许多问题:教学内容章节繁多、内容闲散;教学方法和手段落后,加之学生缺乏实践,全靠老师理论教学模式下灌输知识,在短时间内难以理解。因此对独立院校财务会计课程教学进行改革,成为各院校翘首以待的问题。 With the continuous development of social economy, the need of talents in enterprises has been continuously improved, and the importance of accounting knowledge in cultivating high-quality management talents has also become increasingly prominent. However, there are still many problems in the teaching of intermediate financial accounting courses in independent colleges and universities in our country at present: the content of teaching contents is numerous and the contents are idle; the teaching methods and means are backward; and the students lack of practice, Time difficult to understand. Therefore, the reform of the teaching of financial accounting courses in independent colleges and universities has become a waiting list for colleges and universities.