摘要
本文在系统考察美国高校会计第一门课实践和研究状况的基础上,采用问卷调查研究方法就中国高校会计第一门课的现状进行描述和评价,发现:(1)中国高校会计第一门课的课程内容仍以财务会计为主,具有财务会计入门课的性质;(2)能力培养受到重视,且教学方式多样化,但学生交流能力(特别是口头表达和书面写作能力)仍待提高;(3)会计第一门课的重要性尚未引起广泛关注。最后本文设计出一套可操作的会计第一门课课程方案。
This article presents the main findings of a questionnaire-based survey the current state of practice and research of the first course in accounting in Chinese higher education institutions and concludes with recommendations for course redesign.The main findings are:1)the first courses in accounting are the introductory course concerning the preliminary knowledge of financial accounting;2)emphasising on generic competence training through diverse learning and teaching methods,but student communication abili...
出处
《清华大学教育研究》
CSSCI
北大核心
2006年第S1期166-171,共6页
Tsinghua Journal of Education
关键词
会计教育
会计第一门课
课程方案
Accounting Education
the First Course
Course Scheme
