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《会计基础》作为高职院校财会专业的专业基础课,在整个专业课程设计中起到非常重要的基础作用。但目前在高职院校的《会计基础》教学中,还存在着课时安排不合理、教学手段和方法单一、教材选用不科学、教师素质不高等问题,严重影响了《基础会计》的课程教学效果和学生后续专业课程的学习。只有解决这些问题,才能提高《基础会计》的教学效果,实现高职院校的人才培养目标。
As a professional basic course of accounting major in higher vocational colleges, “accounting foundation” plays a very important basic role in the entire professional course design. However, in the teaching of “accounting basis” in higher vocational colleges at present, there are still some problems such as the irrational arrangement of class time, the single teaching method and method, unscientific selection of teaching materials and the poor quality of teachers, which seriously affect the teaching of basic accounting Effect and student follow-up professional courses. Only by solving these problems can we improve the teaching effect of “basic accounting” and achieve the goal of personnel training in higher vocational colleges.