现有的会计学专业课程,主要以准则、法规为对象,逻辑推理不多,趣味性不强,学习比较枯燥,学生的学习积极性难以提高,学生很难把所学习的知识融会贯通而且学生的学习与企业会计实践操作的实际距离很远。针对这些情况,文章提出一种新的会计学科教学模式,即以专业知识体系为对象,以企业碰到的实际会计问题为基础,以企业、学生与老师的网络交流讨论为方法,以校企碰撞交流为途径的辅助学习方法,并对这种模式的可操作性进行了实践和论证。%Existing accounting pmfessional courses, guidelines, regulations, not more than logical reasoning, not interesting, learning is boring, difficult to raise the students＇ enthusiasm, it is difficult for the students to learn the knowledge mastery of students＇ learning, the actual distance is very far and the operation of corporate accounting practices. For these conditions, the paper proposes a new accounting teaching model, the expertise system, based on actual accounting problems encountered by the enterprises, to enterprises, network exchanges of students and teachers discuss the method to school-enterprise colli- sion exchange pathway assisted learning methods, and this mode, the operability of the practice and demonstration.
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