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基础会计是会计学专业一门专业主干课程,学生学好这门课程,可以为以后进一步修读各门会计课程打下坚实的基础。但我国基础会计课程的传统教学模式存在诸多弊端,不仅在内容设置,而且在教学方法上都不尽人意,教学改革势在必行。结合笔者的教学体会和国外相同课程先进的教学模式,借鉴LSI调查模式、VARK调查模式的思想,本文从学生学习趋向着手,对于现阶段我国基础会计教学改革作了一些探索。
Basic accounting is a specialized major course in accounting major. Students learn this course well, which can lay a solid foundation for further studying various accounting courses in the future. However, there are many drawbacks in the traditional teaching mode of basic accounting courses in our country. The teaching reform is imperative not only in content setting but also in teaching methods. Combined with the author’s teaching experience and the advanced teaching mode of the same foreign curriculum, drawing lessons from the LSI survey mode and VARK survey mode, this article starts from the student learning trend, and makes some exploration on the current basic accounting teaching reform in our country.