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	重新审视和设计中国高校会计第一门课
	赵晓东 ; 王竞达 ; ZHAO Xiao-dong ; WANG Jing-da
	2010-06-07 ; 2010-06-07
关键词	会计教育 会计第一门课 课程方案 Accounting Education the First Course Course Scheme F230-4
其他题名	An Evaluation of the First Course in Accounting in Chinese Higher Education Institutions and a Proposal for Course Redesign
中文摘要	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 ability(especially speech and written ability)still need further training;3)attention attached to importance of the first course in accounting are still not sufficient.This survey design is informed by an investigation of the American counterparts of similar level of accounting courses.
语种	中文 ; 中文
内容类型	期刊论文
源URL	[http://hdl.handle.net/123456789/39532]
专题	清华大学
推荐引用方式 GB/T 7714	赵晓东,王竞达,ZHAO Xiao-dong,等. 重新审视和设计中国高校会计第一门课[J],2010, 2010.
APA	赵晓东,王竞达,ZHAO Xiao-dong,&WANG Jing-da.(2010).重新审视和设计中国高校会计第一门课..
MLA	赵晓东,et al."重新审视和设计中国高校会计第一门课".(2010).

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