Research on Our Country’s Educational Reform of Accounting
|Course||Agricultural Economics and Management|
|Keywords||accounting reform teaching idea teaching content teaching methods the examination system|
In modern society, science,technology,and knowledge have changed rapidly. The information revolution, economic globalization , and the diversity of jobs for accountants have brought new challenges to the teaching of accounting in universities, and make the problems existing in traditional teaching more apparent. In our country, the present teaching target is obscure, and the borderlines between different hierarchies are blurred. In addition, the curriculum system needs improved, and the teaching materials are obsolete. Thereby, the educational reform on accounting must be carried out.In the process of reform on accounting, the teaching ideas should first be reformed. The teachers are supposed to set up the idea of comprehensive development and hold an innovative educational view of which cultivating innovative abilities is the nucleus. Besides, they are expected to have a comprehensive educational view based on "sound fundation and broad scope", and an interative educational view in which the leading role of the teachers and the students’ main body status are both weighed. The idea of education for all-round development refers to the unification and the coordinated development of knowledge, the abilities and the qualities, and to comprehensively improve the students’ morals, knowledge about science and culture as well as the physical and mental qualities which is aimed at promoting the integrated development of students. The innovative educational view means that the key point to cultivate the abilities of students is cultivating the innovative abilities, which is displayed both as the innovation of many concrete things like accounting control and accounting supervision, and the setup of an effective innor controlling system or the reform of various rules and regulations to meet the needs of the society. The integrated educational view attaches importance to the cultivation of students’ synthetical qualities and abilities. This is the requirement of Deng Xiaoping’s " three- oriented " educational goals and the demand of versatile people. The interactive educational view refers to the interaction between students and teachers. The leading role of the teachers and the students’ main body status are combined to make the teaching process more effective. The idea that theories and practice are both important means teachers should focus on the research of theories in addition to teaching and should improve the theoretical level of students.The courses construction is an important part in the construction of teaching system, and it is the basis and nucleus of the construction of specific subjects. The core of courses construction is to optimize the curriculum and teaching content. Only by this can we cultivate talented people adapting to the development of society. The reform of curriculum and teaching content should obey the principle of adaptability, the principle of rational structure, the principle of seeking differences while reserving common points, and the principle of flexibility. The measures are as follows: fist, adjust and optimize the curriculum of accounting such as the enhancement of basic theoretical courses to help students form a solid basis of theories; second, open synthetic courses in accordance with the requirements of versatile education; third, to open some selective couses to meet the diverse requirements of accountants; forth, to reinforce the teaching of practical courses of which the nucleus is to cultivate the innovative abilities of students; fifth, to open some career-planning courses or some speeches to help students find jobs after graduation; sixth, open self-learning courses and lectures that reflect the newly development of accounting.Teaching method is the teaching means utilized by teachers and students during the teaching process and it is the generalization of the interactive activities between teaching and learning which was adopted to realize the teaching aim and accomplish the teaching tasks. The choosing and application of teaching methods is the key point in the accounting teaching reform.The main content of the reform in teaching methods are as the following:1. To teach the students to innovate and learn independently. During the process of the students’ autonomous learning and innovation, the main duty of the teachers is to guide the students. There are many guiding ways such as describing the range, putting forward with requests, or pointing out the important and difficult points in the teaching content or in reality, and then making some attention notice, introducing all kinds of academic viewpoints and genres, or providing some exercises for thinking or cases study.2. To adopt the enlightening teaching method. The reform of the teaching method requires us to take the enlightening teaching as our guiding thought. In the teaching process, teachers should not focus on teaching but on guiding, not on the transmission of knowledge but on the inspiration and training of the students’ thoughts. 3. Holistic optimization of the teaching method. Optimizating teaching method in teaching accounting must overcome the limits of each teaching methods and display the trait of comprehensiveness in function, effect, means, and so on.4. To set up the consciousness of abnormality and correct the students’ irrational psychology. The unstable fabric of the accounting teaching content and the irrational psychology of the accounting students request the teachers should build the consciousness of abnormality, or the accounting teaching system can not function normally and the accounting teaching reform can not be realized. In order to implement the accounting teaching reform, we should not only continue adopting and perfecting the traditional teaching methods such as instruction, experimentation and exercise training, but also adopt some innovative teaching methods according to the courses’ characteristics and teaching content, which includes questions and answers, discussions, cases studies and self-study instructions.Examination is an important link during the teaching process and an indispensable means to check the teaching quality. Only if we build a scientific and rational examination system, can we inspire the teachers and students’ activity adequately and realize the resonance effect of teaching. Thus, the reform of the examination system is a necessary demand and an important part for the accounting teaching reform. The examination system reform should stick to the principle of purposiveness, objectivity and comprehensiveness. The content to be tested should be in accordance with the content in the textbook and the curriculum. But it should also surpass it. The revolution of testing system requires the papers to aim at testing the innovative ability of students. In addition, the ways for testing should be reformed. We should enhance formative accessment to comprehensivly reflect the students’ attitudes and performance in study. The means of testing should be perfected and open-book examination should be approriately advocated. The types of questions in testing papers should be changed and the focus should be examing sudents’ understanding about knowledge and the ability to apply them. Writing essays or case study can also be employed to enrich the ways of testing. The accessment system should be reformed to be diverse, flexible and scientific. The teaching process is a process of conveying and controlling informations, which form a closed loop with the processes of information input, information control, and feedback. Without feedback, the whole process should not be controlled effectively. As far as I’m concerned, the feedback system in acccounting should at least include four aspects: the analyses system, the evaluation system, the review system and the retest system.