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随着高等教育改革的发展,我国诸多高校先后实行学分制教学管理制度,通过对高校学分制、学年制的教学体制涵义及利弊的比较分析,发现学分制相对学年制的优点,说明学分制人才培养模式已成为高等教育发展的必然趋势,并提出基于学分制下会计人才培养的具体措施,促进学分制改革。
With the development of higher education reform, many colleges and universities in our country have implemented the credit system teaching management system. Through the comparative analysis of the credit system, the academic system of the academic year system and the advantages and disadvantages of the credit system, we find the advantages of the credit system relative to the academic year system, The mode of cultivation has become an inevitable trend in the development of higher education. It also proposes specific measures based on the training of accounting personnel under the credit system to promote the reform of the credit system.