高职院校非会计专业基础会计课程教学改革的思考

基础会计是高职院校大部分经济管理类专业广泛开设的基础专业课程,这对于指导非会计专业学生建立财务思想、扩大学生就业渠道、促进学生可持续发展能力有很大的帮助。但是由于课程专业性较强,对于非会计专业学生而言,还存在诸多困难,因此教师在课程设计实施过程中应与会计专业有所区别和创新,以激发学生的学习兴趣,提高教学效果。

On the Teaching Reform of Basic Accounting for Non-accounting Specialties in Higher Vocational Colleges

Basic accounting is a basic course for most economic management specialties in highervocational colleges. It is helpful for non-accounting students to establish financial ideas, expand their employment channels and promote their sustainable development capacity. As the course is too profes-sional, the non-accounting students can meet many difficulties. So teachers should distinguish non-ac- counting specialties from accounting specialties in the implementation of the curriculum design as wellas innovation to stimulate students＂ interest in learning, and improve the teaching efficiency.