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会计理论作为会计学专业本科生的素质提高课程,其对会计实务的解释功能有助于学生加深对会计核算方法和处理流程的理解和掌握,从而改善学生单纯依靠强制记忆会计分录及流程来学习会计的现象。基于独立学院培养高层次应用型人才的目标定位,本文从课程性质、教学内容安排、教学方法等方面探讨独立学院会计理论课程教学模式的构建,尝试为提高独立学院会计理论课程教学效果提供积极建议。
Accounting theory as an undergraduate in accounting major to improve the quality of the course, its interpretation of accounting practices help students to deepen understanding and mastery of accounting methods and processes to improve students simply rely on mandatory memory accounting entries and processes to Learning accounting phenomenon. Based on the goal orientation of independent college in training high-level applied talents, this paper discusses the construction of teaching mode of accounting theory course in Independent College from the aspects of course nature, teaching content arrangement and teaching methods, and tries to provide positive suggestions for improving the teaching effect of accounting theory course in Independent College .