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近几年来,高职院校在基础会计课程教学中逐渐发现问题,单一的基础会计课程教学方法已经无法适应高职院校的教学目标。另外,流于形式的会计实习对会计专业的学生没有较高的学习实践意义,得不到专业的实践培训与经验。各大高职院校根据基础会计课程的教学内容、特点、学校教学目标与基础会计专业学生学习的实际情况,总结出了一套新的基础会计课程教学方案,即基础会计课程“模块化”教学,并得到广泛应用。
In recent years, higher vocational colleges gradually find problems in the teaching of basic accounting courses. The single teaching method of basic accounting courses has been unable to adapt to the teaching objectives of higher vocational colleges. In addition, the formal accounting practice does not have a high learning and practical significance for accounting major students and can not obtain professional practical training and experience. According to the teaching content and characteristics of basic accounting courses, the teaching objectives of the schools and the actual situation of the basic accounting students, the major vocational colleges summed up a new set of basic accounting courses teaching plan, namely, the basic accounting course "Teaching, and has been widely used.