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Open Experimental Teaching Accounting Reform and Practice
Open Experimental Teaching Accounting Reform and Practice
[Abstract] In this paper, the main body of experimental teaching in accounting, content, means and methods and management system in terms of traditional accounting experiment and open accounting experiment were compared, made a series of experiments to improve the teaching of accounting policy proposals.
For a long time, due to backward ideas about education, education funding, equipment, and inadequate teaching staff and other reasons, all colleges and universities to carry out experimental teaching of accounting to take a closed primary teaching mode, students can only experiment within the time prescribed in accordance with instructions defined experimental methods, Experimental demonstration and guidance from the teacher the experiment done with the students during the entire experimental process is always in a passive position, lack of initiative and enthusiasm to learn. In my opinion, to cultivate a sense of innovation and creative talents to be the traditional teaching method of accounting experiment a series of reforms, and actively adopting an open experimental teaching.
1, open-ended accounting experiment and experimental comparison of conventional accounting
(A) experimental teaching of different subjects
Experimental Teaching traditional accounting stressed common development in the experimental teaching a class of students demonstrated at the same time to do the same experiment, class teachers, a unified elaborate experiments in order to ensure that students ‘successful’ completion of the pilot, the students are passive recipients of knowledge and skills to guide teachers in the experimental pre-set frame of mind in a passive manner completion of the pilot. Open accounting is a new experimental teaching to students for teaching the main experimental model, its experimental type can be divided into: confirmatory, comprehensive, and design a variety of nature, open to students, students
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