3000-word paper on financial regulations and accounting professional ethics 1
"Higher vocational colleges? Financial regulations and accounting professional ethics? Reflections on curriculum reform "
[Abstract]: The course "Financial Regulations and Accounting Professional Ethics" is one of the compulsory courses for the national accounting certificate examination, with strong theory, abstract content and many knowledge points. As a higher vocational college that trains high-quality and high-skilled talents, accounting majors are required to obtain accounting skill certificates. However, because students' learning foundation is generally weak, their entrance scores are generally low and their study habits are not good, the teaching of this course has become a key issue in the teaching of accounting specialty. According to the students' learning situation, combined with the characteristics of the course and their own teaching experience and sentiment, the ideas and methods of reform are put forward.
Keywords: curriculum reform in higher vocational colleges, curriculum management, financial regulations, accounting professional ethics 1. The development of curriculum theory puts forward new requirements for teachers.
In our country, before the end of 1980s, the curriculum was brought into the teaching management, that is to say? Big teaching and small courses? . After 80' s, new arguments began to appear in academic and practical circles. We tend to learn from American practices, and we tend to? Big courses and small teaching? The idea. In order to cope with the two tasks of teaching and curriculum reform, teachers must have professional knowledge and literacy, as well as teaching theory, teaching methods and practical knowledge, in order to be competent for a comprehensive and three-dimensional 360-degree role.
Second, the significance and objectives of curriculum reform
(A) the significance of curriculum reform
1. The globalization and informatization of living environment put forward new requirements for education.
With the rapid development of information technology represented by computers and networks, human beings have entered the information age. The information age means that information technology has gradually evolved from a simple means to an element of life and production, and gradually integrated into people's way of life. In this way, our education must cultivate talents with global awareness, international vision, open thinking mode, overall concept, cooperation and exchange, praise and sharing, and global communication skills.
2. At present, China's educational philosophy and practice can't meet the needs of the times.
At present, China's educational concept lags behind and can't fully meet the needs of contemporary development for talent training objectives. The specific manifestations are as follows: 1. Does the course content exist? Difficult, complicated, partial and old? Situation. Second, the curriculum structure is single and the discipline system is relatively closed, which makes it difficult to reflect the new content of modern science and technology and social development, and is divorced from students' experience and social reality. Thirdly, students' rote memorization and problem-solving training are common, and the burden on students is heavy, especially in the basic education stage, students' autonomous learning and exploratory learning are not enough. Fourthly, curriculum evaluation overemphasizes the role of academic performance, screening and selection, and the process assessment is not strong and the effect is not obvious.
(B) the objectives of curriculum reform
The main position of teaching is the classroom, which is the main place for curriculum implementation. Therefore, in order to make our classroom active and improve the quality of teaching, we must first reform our curriculum. The main objectives of curriculum reform include six aspects: (1) the change from imparting knowledge to learning to learning; (2) From subject-based to balanced, comprehensive and selective curriculum structure; (3) Right? Difficult, complicated, partial and old? Reform the course content; (4) From learning to active participation and willingness to explore; (5) From the screening function of evaluation to the development function of evaluation; (6) Curriculum management is too focused on the national, local and school level curriculum management.
Third, the necessity of the curriculum reform of Financial Regulations and Accounting Professional Ethics in higher vocational colleges
(A) Analysis of students' learning situation in higher vocational colleges
1. From the perspective of students' learning foundation, vocational college students' cultural foundation is generally weak, their entrance scores are generally low, most of their college entrance examination scores are not ideal, their learning objectives are unclear, their learning initiative and consciousness are insufficient, and their study habits are not good.
2. From the learning state, the learning attitude is not correct, the learning enthusiasm is not high, the learning mood is strong, the learning enthusiasm for things of interest is high, and the learning efficiency for boring content is low.
3. From the study habits, higher vocational students don't have their own learning methods. Because of their poor abstract thinking and logical thinking ability, most of them don't like the teaching methods currently adopted by teachers, and most of them have no habit of taking notes in class.
(B)' Financial Regulations and Accounting Professional Ethics' characteristics of the course
1. There are many theoretical knowledge, laws and regulations, and the course content lacks interest and skill. The course "Financial Regulations and Accounting Professional Ethics" is one of the necessary courses in the national accounting certificate examination, which is theoretical, abstract and rich in knowledge points. The book consists of five chapters, the first chapter is the accounting legal system, the second chapter is the payment and settlement method, the third chapter is the tax law, the fourth chapter is the financial budget system, and the fifth chapter is the accounting professional ethics. The content spans many fields such as enterprise finance, banking, taxation, finance, administrative institutions and so on, covering all aspects of social and economic activities. A lot of articles need to be explained to students, clear and thorough. On the one hand, teachers need to concentrate on teaching knowledge, on the other hand, they should constantly stimulate students' enthusiasm for learning, constantly inspire teaching and organize classroom order. Therefore, this course is not easy for both teachers and students to learn.
2. The teaching method is relatively simple. At present, the teaching of this course in higher vocational colleges is mainly based on classroom teaching. Although every classroom in our college is equipped with multimedia, and every teacher can take multimedia teaching as the main body, most of them still stay in turning blackboard writing into courseware, resulting in another kind of singleness. How to use modern teaching methods more effectively and realize the organic combination of modern teaching methods and traditional methods is worth further discussion.
3. The assessment method is relatively simple. Like most higher vocational colleges, the assessment of this course in our college is: total score = final score+usual score. Generally, the usual grades account for 40%, and the final grades account for 60%. The final grade is still in the form of the final written test in the past. Teachers give questions, students answer questions, and get the final grade according to the paper. Moreover, the usual grades are mostly given in the form of homework, which is easy to cause students' inertia, and they don't study hard at ordinary times and cope temporarily.
(C) "Financial Regulations and Accounting Professional Ethics" professional standards and curriculum standards are not uniform.
Because the students in higher vocational colleges are generally weak in learning foundation and learning ability and lack of willingness to learn, the teaching of this course can not be used as a baton according to the normal examination syllabus, so the passing rate of accounting certificate has always been a headache. If the syllabus is taken as the teaching curriculum standard, there will be a phenomenon that students fail in large-scale exams and final exams, and they are dissatisfied with the credits and can't get the diploma, which will inevitably affect the enrollment of the college in the coming year. Therefore, the professional standards of this course are inconsistent with the curriculum standards themselves.
Fourth, the idea of curriculum reform in higher vocational colleges
(a) to develop professional standards and curriculum standards suitable for the subject situation.
"Financial Regulations and Accounting Professional Ethics" is one of the three customs clearance courses for accounting certificate examination organized by the Ministry of Finance, and its examination outline and specific requirements for candidates have unified national standards. This course itself has the characteristics of abstract content, many technical terms, wide professional fields and trivial test sites. Considering students' comprehension ability, this course should be suitable for sophomores after learning some basic pre-courses However, in order to meet the needs of students to obtain accounting qualification, many higher vocational colleges set up accounting qualification in the first semester of the first academic year. Therefore, it is the key to scientifically formulate professional standards and curriculum standards and make them organically connected. On the one hand, it can't be too simple, and students can't get an accounting certificate. On the other hand, if students don't talk too hard, they won't get credit. To sum up, we can consider decomposing the professional standards first, and taking simple questions that are common in practice as the curriculum standards according to the examination syllabus. Secondly, the remaining difficult parts will be supplemented by doing problems or giving lectures in the second academic year. In this way, students can pass the examination of accounting certificate in two years.
(B) the use of a variety of teaching methods to improve the quality of teaching.
For the theoretical and boring course "Financial Regulations and Accounting Professional Ethics", the traditional teaching methods can not meet the needs of students, nor can they cultivate high-quality skilled talents. Therefore, teachers should change the traditional teaching concept, break the traditional teaching mode, use various teaching methods flexibly, increase the interest and practicality of the classroom, and make students like this course from the heart, thus improving the teaching effect.
1. adopt questioning teaching method. Summarize a few questions to talk about before each class. Students can learn independently and answer by themselves.
2. Create actual situations and give full play to students' main role. For some knowledge points, such as payment and settlement methods, pictures or videos can be used to show the situation of going to the bank to handle business, so as to increase students' perceptual knowledge. At the end of the course, the students will summarize themselves. At the same time, cases can be used to give the situation, guide students to analyze and tell, and finally the teacher comments.
3. Make the process assessment more scientific, open and transparent. The process assessment of usual grades includes three parts: attendance 40%+ homework 30%+ classroom performance 30%. I specially designed it in the teaching of this course? Classroom performance evaluation card? Let the students fill in each class and hand it in before class. Students who don't pay will be deducted 1 point, those who pay well will be given 1 point, and those who don't pay will be given 0.5 point. On the one hand, this kind of evaluation card serves as students' study notes, urging them to develop the good habit of taking notes in class; On the other hand, it also makes the process evaluation more scientific and practical. See the annex for comments. Through the reform this semester, I feel that students' classes are much better than before, and they are no longer idle. No teaching method is omnipotent. Only by alternately using various teaching methods and teaching students in accordance with their aptitude can teachers successfully complete their teaching tasks.
(3) Appropriate re-education system or delayed graduation system.
At present, higher vocational colleges in China are generally unwilling to control the graduation rate of students in export because of the unsatisfactory enrollment situation. However, this provides a reason for students to relax their studies to some extent. Students' autonomy can't be brought into play, and teachers can't get obvious evidence no matter how they teach and pay. Therefore, in my opinion, the moderate implementation of repetition system or delayed graduation system will stimulate students' learning motivation and effectively improve teaching quality. In fact, if our teaching quality is high, the external influence of colleges and students will naturally be good. How can those students' failure to graduate affect our enrollment? In my opinion, this shows the strictness and concentration of teaching management in the college. This is a virtuous circle process.
The process of curriculum reform cannot be smooth sailing, but we should not be afraid of failure, as long as we correct our mistakes in time. At the same time, we should learn to sum up experience and lessons in groping, so that our curriculum reform will be successful step by step. We believe that as long as there is progress and improvement, if more than half of the students do not attend classes, but only a small number of them do not attend classes through our reform, then the reform is still in place and the direction is still correct.
References:
[1] Jiang Xiaolan. On the Teaching Mode Reform of Financial Regulations and Accounting Professional Ethics [J]. Management and Technology of Small and Medium-sized Enterprises, 20 10, (1 1).
[2] Li Bo. Teaching Status and Reform Ideas of Financial Regulations and Accounting Professional Ethics [J]. Today's Fortune, 20 1 1, (1 1).
[3] Feng Yufang, Jia Yunxiu. Reflections on the teaching of financial regulations and professional ethics in higher vocational colleges. Journal of Young Management Cadres in Hebei, 20 13, (0 1).
Financial regulations and accounting professional ethics 3000-word thesis II
"Higher vocational colleges? Financial regulations and accounting professional ethics? "Discussion on Curriculum Teaching Reform"
"Financial Regulations and Accounting Professional Ethics" is one of the compulsory courses for accounting majors in higher vocational colleges, but there are still many problems in the teaching of this course. Some reforms on the current teaching of Financial Regulations and Accounting Professional Ethics are conducive to improving students' interest in learning and professional ethics and improving teaching quality.
Keywords: financial regulations, professional ethics teaching reform
1 overview
The focus of higher vocational education is to train skilled and practical talents for the society, and the major of accounting computerization is to train accounting professionals for grass-roots posts. Learning the course "Financial Regulations and Accounting Professional Ethics" well will help graduates to master the basic knowledge, theory and skills of accounting and be familiar with the provisions of China's financial regulations. Only when accounting posts have good professional ethics can they do a good job in accounting according to law, be honest and self-disciplined, and abide by financial discipline. Therefore, higher vocational colleges are required to put forward higher requirements for the teaching of Financial Regulations and Accounting Professional Ethics, and the teaching reform of Financial Regulations and Accounting Professional Ethics has become inevitable. Based on my own experience in the teaching of Financial Regulations and Accounting Professional Ethics, I would like to talk about some ideas of teaching reform.
2' Financial Regulations and Accounting Professional Ethics' teaching status
2. 1 The traditional classroom teaching method is single. The course "Financial Regulations and Accounting Professional Ethics" is a unified examination subject in higher vocational colleges, and it is difficult for teachers to talk about it. Because the content is boring, most teachers give lectures in the classroom, and some teachers take multimedia teaching as the main body. In the process of teaching, teachers do not pay attention to communication with students. The above problems have affected the teaching effect of this course to some extent. Therefore, it is worth every teacher's thinking to reform the teaching method of Financial Regulations and Accounting Professional Ethics.
2.2 Teachers themselves lack practical experience. Educator Chen Heqin said a word? There are no students who can't teach well, only teachers who can't teach well? This shows that teachers are the main reason for imparting knowledge and the key to teaching the course "Financial Regulations and Accounting Professional Ethics". However, at present, teachers in some schools have no practical work experience in enterprises and lack practical experience. After graduating from high school, most of them went to institutions. The teaching of Financial Regulations and Accounting Professional Ethics can only be taught according to the book, and it is difficult to combine theory with practice in teaching, which directly affects the teaching effect of this course.
2.3 Only pay attention to theoretical teaching. Financial Regulations and Accounting Professional Ethics is one of the compulsory courses. I think the goal of teaching is to let students master economic laws and regulations, and let students learn to use legal means to safeguard the legitimate rights and interests of units and individuals in the future and resist the occurrence of illegal acts. However, most of the teachers who are teaching now only pay attention to theoretical teaching and teach for exams, which greatly affects students' solid study.
3. Teaching reform of "Financial Regulations and Accounting Professional Ethics"
3. 1 Flexible teaching methods are adopted. In the teaching of "Financial Regulations and Accounting Professional Ethics", there are some problems such as poor students' foundation, poor grades when entering school and uneven cultural quality, which bring certain difficulties to the teaching of "Financial Regulations and Accounting Professional Ethics". Therefore, teachers who take this course can't use one-way and full irrigation teaching methods to teach. They should adopt flexible and diverse teaching methods in the teaching process and find out the teaching methods suitable for students' characteristics. I have adopted the following teaching methods in my teaching practice for your discussion.
3. 1. 1 Method of combining case teaching with situational teaching. The so-called case teaching method is to analyze some typical cases and simulate or reproduce some scenes in real life when preaching a certain theory or legal norm, so that students can bring themselves into the case scene, help students deepen their understanding and understanding of the theory or norm, and improve their ability to solve practical problems by using knowledge analysis.
Case teaching method is also a teaching mode to cultivate innovative ability. The application of case teaching method in the teaching of "Financial Regulations and Accounting Professional Ethics" can help students understand some boring legal provisions and legal theory knowledge through case explanation and analysis, and can easily help students digest and absorb the whole book in time, thus greatly improving the teaching effect.
Case teaching method can combine abstract theoretical knowledge, such as legal principles and legal rules, with real life in time, thus enriching one's knowledge. In teaching practice, case teaching method can liberate students from boring theoretical indoctrination, arouse their learning enthusiasm, encourage them to think independently, guide them to pay attention to knowledge and ability, and attach importance to two-way communication, thus achieving teaching results.
3. 1.2 Situational Teaching Method. It is a teaching method that uses the unique psychological atmosphere produced by some emotional activities to stimulate students' learning emotions with vivid situations. The advantage of situational teaching method is that it can fully mobilize students' learning enthusiasm, promote students' ability of independent learning and independent inquiry, and further realize the harmony and unity of teaching and learning.
3. 1.3 Teaching with modern scientific and technological equipment. The course of Financial Regulations and Accounting Professional Ethics is abstract and boring. In the process of teaching, it is sometimes difficult for traditional teaching methods to stimulate students' enthusiasm for learning. Teachers who take this course should make teaching design according to the characteristics of teaching objectives and teaching objects, reasonably combine modern teaching media with traditional teaching methods, and use various media information to act on students to form a reasonable new model of teaching process. Show a rich and colorful legal world in teaching, and intuitively show the case content in various ways such as pictures, texts, sounds, colors, shapes and shadows, so as to achieve the best teaching effect, realize the combination of real case teaching method and situational teaching method, and improve students' learning effect.
3.2 In the teaching of Financial Regulations and Accounting Professional Ethics, the teaching staff needs to be further improved. As the saying goes:? There are no students who can't teach well, only teachers who can't teach well? Explain the importance of teachers. Teachers in this course should choose teachers who not only know accounting practice knowledge, but also have financial and legal foundations such as law, finance and taxation, such as advanced? Double teacher? Teachers. Because of advanced? Double teacher? Teachers have rich theoretical knowledge and practical experience, which can help students better understand and master financial laws and professional ethics. At present, China's higher vocational colleges are developing vigorously. Double teacher? There is a serious shortage of teachers. ? Gao Shuangshi? Teachers play a very important role in higher vocational colleges, and their role is irreplaceable by other professional teachers. Should the state introduce some relevant policies to encourage schools? Gao Shuangshi? Team development.
4 changing the role of teachers and implementing innovative teaching methods
4. 1 in the teaching of financial regulations and accounting professional ethics, the role of teachers in the teaching of this course can not be ignored. What is the role of teachers in innovative teaching? Instructor? Become? A tour guide? . Is it to combine imparting knowledge with cultivating ability in lectures, and to combine students' autonomous learning ability with teachers' guidance to change the past? Teachers speak, students listen, teachers write and students copy? The new model requires teachers to prepare lessons carefully before class. As the saying goes:? One minute on stage, ten years off stage? . Teachers are well prepared before class, and the ideas and contents of class are clear, so that teachers can convey the teaching content to students with the most essential and core things. For example, when teaching accounting professional ethics, when teachers talk about the importance of accounting, they will guide students to know, understand and abide by the law, help students improve their legal awareness, and at the same time use accounting-related knowledge to guide students' thoughts and behaviors, so that students can adhere to principles in their future work and fight against violations of law and discipline.
4.2 In the teaching of Financial Regulations and Accounting Professional Ethics, teachers should care and understand students. Because education is human education, education is people-oriented, and there is no education without students in schools. As teachers of the course "Financial Regulations and Accounting Professional Ethics", we are faced with prospective accountants. With the rapid economic development in China, there is an urgent need for a large number of outstanding accounting talents to stand out. At present, accounting graduates from higher vocational colleges are the main force in the accounting field in China. The objective existence of students' learning professional ethics risks will directly affect the overall professional ethics level of accounting practitioners. Therefore, teachers must lead by example, love students with teachers' moral feelings, pay attention to communication with students, understand students' inner world through chatting with students, understand the problems and difficulties students encounter in their study and life, guide students to be positive, educate students from the perspective of professional ethics, lay a good foundation for students to take up accounting positions after graduation, and let students become qualified talents with excellent majors and good professional ethics.
5 concluding remarks
In short, there is no definite teaching method. As long as students can learn knowledge from teaching and law in a short time, gain something, improve efficiency and achieve something, this is the best teaching method. The teaching of the course "Financial Regulations and Accounting Professional Ethics" depends on whether we can exert our subjective initiative, actively participate in teaching discussions, be good at summing up, and constantly explore and master new teaching methods boldly. Only in this way can we continuously improve the teaching level, students' professional ethics and the level of laws and regulations, so that students can take up their jobs after graduation and become high-quality talents in socialist construction.
References:
[1] Zhou Mingya. Reflections on financial regulations and accounting professional ethics teaching. Education and teaching research.
[2] Li Lihua. Discussion on the Teaching of Financial Regulations and Accounting Professional Ethics [J]. Fujian Commercial Accounting, 20 10( 1).
[3] He Dan. Reflections on the teaching of economic law for economic majors. Consumer Guide (Educational Time and Space), 2009.
[4] Hu Qiang. Financial regulations and accounting professional ethics. Beijing: China Financial and Economic Publishing House, 20 12.6, first edition.
[5] He Dan. Reflections on the teaching of economics for economic majors [J]. Consumer Guide (Educational Time and Space), 2009(3).
3000-word thesis on financial regulations and accounting professional ethics
On Accounting Professional Ethics Education
First, the status of accounting professional ethics education
1. Teaching and educating people are out of touch, lacking accurate educational goal orientation.
China's educational policy requires students to develop morally, intellectually, physically and aesthetically. As far as the order of education is concerned, moral education is the first. However, in practical education, people often ignore moral education and pay more attention to the cultivation of professional skills. As far as accounting vocational education is concerned, it only pays attention to the cultivation of accounting skills, but does not put accounting professional ethics education in the first place. The goal of school education is only to let students have higher professional skills. The school has become a training ground for accounting employment, completely ignoring the education of accounting professional ethics, which directly leads to the students trained by the school easily losing themselves in the actual accounting posts and making some behaviors that violate professional ethics and harm others.
2. The teaching curriculum is unreasonable
For students majoring in accounting, the school only pays attention to theoretical education and the cultivation of practical operation ability, ignoring the importance of moral education. In terms of school curriculum, although there are also courses related to professional ethics, the proportion of moral education in the whole education process of accounting students is very small, and the courses of moral education are out of touch with other professional courses. Teachers only teach students what qualities they should have, but don't study the consequences of violating professional ethics, so students can easily lose themselves after entering society.
3. Do not pay attention to accounting professional ethics education
As far as schools are concerned, they pay more attention to the assessment of students' professional quality, but seldom pay attention to professional ethics education. School leaders and teachers don't understand the importance of professional ethics education. Therefore, most of the school funds are invested in software and hardware products to improve students' accounting skills, such as purchasing the latest accounting software and cultivating students' practical operation ability. However, the lack of attention to accounting professional ethics education and little investment in professional ethics education lead to the lack of teaching resources and affect the final effect of school professional ethics education.
4. Society pays more attention to skills and ignores the requirements of professional ethics.
At present, not only schools only pay attention to the cultivation of professional skills, but also employers pay attention to the level of accounting professional skills in social practice. When accounting personnel apply for accounting positions, the management personnel recruited mainly judge whether they are qualified for the corresponding accounting positions through the examination of professional skills. The phenomenon of paying too much attention to skill level and neglecting professional ethics in social practice leads students to pay more attention to the improvement of skills in the learning process. In fact, for employers, the importance of good professional ethics of accountants to enterprises is far higher than their own technical level.
Second, ways to improve accounting professional ethics
1. Change the educational concept and accurately locate the educational goal.
Schools should change their educational concepts in time, accurately position their educational objectives, establish an educational concept focusing on teaching and educating people, and establish a teaching concept focusing on moral cultivation, so as to cultivate high-quality talents with all-round development in morality, intelligence, physique, aesthetics and labor. Schools should not only pay attention to the cultivation of accounting professional knowledge and practical ability, but also constantly strengthen students' professional ethics education, and put improving students' ideological and moral level in the first place of teaching and educating people. Ensure that trained accountants have both superb professional skills and a strong sense of social responsibility and professionalism. Ensure that the trained accounting talents have good professional ethics before taking up their posts.
2. Offering special vocational education courses.
In student courses, colleges and universities should offer special vocational education courses to increase the proportion of vocational education courses. Set up special vocational education courses, put vocational education courses in the main position of students' study, and pay attention to solving the problems in curriculum arrangement between accounting professional ethics education and professional education. It's best to set up a special course separately? Accounting professional ethics education? Curriculum, highlighting its dominant position. At the same time, it is necessary to continuously integrate accounting professional ethics education with accounting professional education, optimize the curriculum structure as much as possible, embody the accounting professional ethics education for students in the process of accounting professional education, and improve the professional ethics level of accounting personnel in many ways.
3. Raise awareness of the importance of accounting professional ethics education.
Schools should constantly improve their understanding of the importance of professional ethics education, actively publicize the importance of professional ethics education within schools, let professional ethics education penetrate into the hearts of every faculty member, and let every teacher deeply understand the importance of professional ethics education to accounting students. Whether in class or in spare time, the professional ethics of accountants are cultivated imperceptibly. At the same time, teachers should set an example, constantly standardize their own behavior and educate students imperceptibly. Colleges and universities in China should also actively hold seminars on accounting professional ethics, develop corresponding teaching materials, educate students on philosophy and ethics from time to time, and improve the professional ethics of accountants in various ways.
4. Employers should pay more attention to the requirements of good professional ethics.
Social demand plays a vital role in the direction of school training. Only when employers have higher requirements for accounting can we solve the current situation of low accounting professional ethics from the source. Employers should clearly understand the importance of an accountant's professional ethics to the daily operation and development of enterprises. The lack of professional ethics of accountants is likely to cause capital outflow and irreparable economic losses. Therefore, employers must constantly improve the requirements for accounting professional ethics education.
Third, summary.