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新准则对会计从业人员的职业判断能力提出了更高的要求,高职学生基础弱,逻辑思维能力不强,职业判断能力的培养尤为重要。相对于传统纯理论的教学方法,基于工作过程的教学方法在教学设计、教学实施、教学评价、教学效果方面更贴合高职教学实际,能够在教学过程中更好的培养学生的职业判断能力。本文以债券业务为例,介绍了在基于工作过程的教学中,我们可以根据不同的教学情境的设置,让学生对于不同会计确认引起的不同账务处理方法及其经济后果进行分析比较,进而对会计事项与企业实际情况相结合而进行具体的会计职业判断产生切身体会,达到教学目标。
The new standard puts forward higher requirements on the professional judgment ability of accounting practitioners. The basis for higher vocational students is weak, and their ability of logical thinking is not strong, so it is particularly important to cultivate their professional judgment ability. Compared with the traditional purely theoretical teaching method, the teaching method based on the working process is more in line with the higher vocational teaching practice in teaching design, teaching implementation, teaching evaluation, teaching effect, and can better develop students’ professional judgment ability in the teaching process . In this paper, taking the bond business as an example, we introduce that in the teaching based on the work process, we can make the students analyze and compare the different accounting treatment methods and their economic consequences caused by different accounting confirmations according to different teaching situation settings, Accounting matters and the actual situation of the enterprise to conduct a specific accounting career judgment to produce personal experience to achieve the teaching objectives.