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文章针对我国财会类高等教育的教学实际,采用以数据挖掘为基础的相关分析法计算了统计学、基础会计学和资产评估三课程相关程度,进而分析了财会类基础课程、专业基础课程和专业课程之间的相关性。结果表明,与基础会计学课和资产评估课均显著相关,统计学课必须是二者的先修课程;基础会计学与资产评估两课程高度相关,二者之间也存在一定的递进关系。
In this paper, according to the teaching practice of higher education in finance and accounting in our country, we use the correlation analysis method based on data mining to calculate the correlation degree between the three courses of statistics, basic accounting and assets evaluation, and then analyze the basic courses of finance and accounting, major courses and majors Relevance between courses. The results show that, with the basic accounting and asset assessment classes are significantly related, statistics class must be prerequisite courses of both; basic accounting and asset evaluation of two courses are highly relevant, there is a certain degree of progressive relationship between the two .