广西高校会计教学存在的问题及建议

笔者在听取一百多位来自广西不同高校的中青年会计教师三十分钟的试讲后，发现存在一些共同问题：授其然不释其所以然，不注意培养学生的逻辑思维：理论授课与实践教学截然分离；忽略应用相关知识。针对上述问题提出几点建议：注重提高自身的综合教学素质；注意上课的会计逻辑思维，增强上课的系统性；巧用直观教具，理论授课与实践教学紧密结合。

On the Problems and Suggestions in Accounting Teaching in Universities of Guangxi

Some common problems have been found in the teaching interview after listening to more than 100 middle-aged and young accounting teachers from universities of Guangxi. Those teachers, just describing contents but not explaining them to students, did not cultivate students＇ logic thoughts, did not connect practice during theory teaching and neglected practical knowledge. This paper, based on the problems described before, is going to put forward some suggestions. Teachers should improve their comprehen- sive teaching abilities, pay more attention on accountant logic thoughts in class, amplify class system, use visual aids properly and try to connect theory to practical teaching.