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随着知识经济、市场经济以及信息技术的高速发展,社会对会计人员的综合素质要求也越来越高,突出的会计学科教学模式已经无法适应会计工作岗位对会计专业人员的需求。因此,中等职业学校对传统的会计教学模式进行了改革,根据会计教学的现状与会计工作职位对会计人才的知识和技能要求,提出了新的会计教学模式—模块化教学。本文主要从模块化教学的思路、使用模块化教学的主要优点以及实行模块化教学应注意的问题三个方面对其进行了描述。
With the rapid development of knowledge-based economy, market economy and information technology, the social demand for the overall quality of accountants is also getting higher and higher. The outstanding teaching mode of accounting discipline can no longer meet the demand of accounting professionals for accounting jobs. Therefore, secondary vocational schools reform the traditional accounting teaching mode. According to the status quo of accounting teaching and accounting knowledge and skills requirements of accounting jobs, secondary vocational schools put forward a new accounting teaching mode - modular teaching. This article describes the main ideas of modular teaching, the main advantages of using modular teaching and the problems that modular teaching should pay attention to.