【摘要】 美国的会计教学方法和手段是比较先进的,这与美国会计教育改革委员会多次发布公告,敦促各高校对改进教学方法和手段的教师给予鼓励有关。我国的会计教育由于存在教学观念陈旧—重知识、轻能力,教学模式老化—重教轻学,忽视学生的主体地位的问题,所以会计教育改革刻不容缓。由于知识淘汰的加速,会计发展十分迅猛,高职会计学生毕业后必然面临所学知识老化的问题,不会再学习的人就会成为现代文盲,被社会所淘汰。因此,高职会计教学改革的目标,应致力于培养学生终身学习的能力。更多还原

【Abstract】 America has advanced teaching approaches and methods,which has been encouraged by the Accouning Education Reform Commitee’s public documents.But China’s accounting education is lagging behind,because of outdated concepts of teaching,i.e.knowledge-centered,capability-ignored,teacher-centered but student-centered.So it is urgent for China to carry out account education reform.Since information explsion,accounting involves rapidly,all students are acing the music,without continuous education,all will be forced out.So higher education of accounting should focus on the fostering the ability of life-ling education.更多还原