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中级财务会计教学质量的提高一直是会计教学者在深入研究的问题之一。文章从归因理论的角度出发,对广东外语外贸大学南国商学院2012级学生的中级财务会计学习成败的自我归因展开了调查分析,发现学生的归因基本上是正确的、积极的。文章还对男女生的归因及不同学习状况的学生的归因进行了对比分析,最后围绕着学生主要的归因提出了相关建议,旨在帮助学生正确归因,减少外在因素的影响,提高教学质量。
Intermediate financial accounting teaching quality improvement has been accounting teaching scholars in-depth study of one of the problems. From the perspective of attribution theory, the article conducts an investigation and analysis of the self-attribution of the success or failure of middle school financial accounting for 2012 students of Guangdong University of Foreign Studies in South China Business School. It is found that the attribution of students is basically correct and positive. At the same time, it also analyzes the attribution of students in boys and girls and the attributions of students in different learning situations. Finally, some suggestions are put forward in order to help students correct attribution and reduce the influence of external factors, Improve teaching quality