With the continuous development of science and technology, technological innovation and business innovation in the financial field are increasing day by day, such as the development and application of various financial derivatives, which provide people with various investment channels. The following is my paper on the teaching reform of accounting and finance. Welcome to refer to it.

Abstract: In the traditional undergraduate teaching in China, accounting and finance are two branches of business schools in colleges and universities. Usually, accounting and finance courses are less interdisciplinary, which makes the students of the two majors know little about each other's subject knowledge. Nowadays, accounting and finance are inseparable. Every financial crisis is inseparable from the manipulation of accounting means, and the development and innovation in the financial field is also inseparable from the support of accounting theory and technology. Therefore, in undergraduate teaching, it is necessary to increase cross-learning between the two disciplines, so that students can broaden their employment fields after graduation and achieve interdisciplinary integration.

Keywords: accounting; Finance; Curriculum setting; reform

China Library Classification Number: G 712; ; F230-4 document number: A document number:1001-828x (2016) 031-000-01.

At present, accounting and finance are offered in financial colleges and universities in China, and these two disciplines are often classified into different departments. For example, most colleges and universities classify accounting as financial accounting department, while finance as economics department, which greatly inhibits the cross-learning of the two disciplines.

First, the importance of cross-learning between accounting and finance.

(A) Finance is an important supplement to accounting theory and technology research.

In the modern information society, every family and individual receives financial services all the time, such as opening a bank deposit account, spending credit cards, buying financial products, funds, securities, stocks and so on. Especially when making financial investment decisions, they are all in the financial field. Students majoring in accounting often know very little about the financial field, and even can't make a complete investment decision. But in essence, many financial instruments are inseparable from the support of accounting theory and technology. In a word, from the relationship between life and discipline, finance is a very important supplement to accounting.

(B) Learning financial knowledge is a necessary condition for accounting students to adapt to the competitive environment.

With the continuous development of science and technology, technological innovation and business innovation in the financial field are increasing day by day, such as the development and application of various financial derivatives, which provide people with various investment channels. These innovations not only challenge accounting students, but also require financial students to have solid financial professional knowledge and innovation ability, which further proves the importance of interdisciplinary. In the ever-changing and innovative social environment, only having accounting knowledge is just an accounting skill for students, which is not enough to meet the requirements of the ever-changing and developing financial field. Facing a more complicated and competitive employment environment, accounting students should actively enrich their financial knowledge.

(C) It is the need of cultivating compound talents in colleges and universities

Compound talents refer to talents with high relevant skills in other disciplines besides the basic knowledge and ability of their major. For example, with the development of network finance and computerized accounting, IT technology has been fully integrated into banking, insurance and securities business, and compound talents will be in short supply in the next few years. Therefore, it is essential for colleges and universities to cultivate compound talents and carry out interdisciplinary study. Moreover, from the development trend, China's financial and financial fields will continue to absorb foreign advanced experience, introduce foreign high-end talents, and intensify the employment competition of college graduates. It is difficult for students without composite skills to stand out.

Second, the limitations of the current curriculum

(A) the solidified thinking of universities and teachers on subject setting

At present, many colleges and universities often lack innovation, refuse to change, and are used to following the traditional subject setting, which makes the teaching mode solidified and cannot cultivate students' innovative spirit and all-round development. Secondly, university teachers don't pay enough attention to interdisciplinary learning and seldom make meaningful expansion in the classroom, which also leads to students' insufficient attention to interdisciplinary knowledge. According to students' questionnaires, after choosing a major, students often only study the courses they are interested in seriously, but take a negative attitude towards the unfamiliar and uninterested courses. For example, students who choose the direction of accounting firm have a negative attitude towards courses such as international trade, finance and securities, and students who choose the direction of securities will also have a negative attitude towards accounting courses. This situation makes it more difficult to cultivate compound talents.

Curriculum is out of touch with reality.

In actual social practice, finance and financial accounting are often inseparable. People in the financial field don't understand accounting, so they can't make correct decisions and judgments according to the information in financial statements, while accounting practitioners don't understand finance and can't adapt to the challenges brought by increasingly innovative financial instruments to accounting personnel's fund-raising and investment decisions. However, in the curriculum of most financial universities, accounting and finance rarely cross disciplines, and basically only learn the basic knowledge of the other discipline, which cannot be effectively expanded. In the end, accounting graduates don't understand finance, and financial graduates don't understand accounting, so they have to make up their professional knowledge after employment. Compared with foreign teaching, accounting and finance are merged into one major, that is, "Accounting and Finance", which requires students to study finance and financial knowledge in an all-round way, which is worth learning from domestic universities.

(C) a single teaching method

The basic teaching mode adopted by Chinese universities is: learning theoretical knowledge first, then learning professional knowledge, and less involving experimental courses. This makes many students tired of a large number of teaching courses and can't arouse their enthusiasm. In many colleges and universities, there are no suitable and suitable experimental courses according to various disciplines, such as sand table simulation or the application of various practical software. This makes students' learning divorced from their actual thoughts, and students can't cultivate their interest and innovation ability through a single teaching method. On the other hand, some courses set up some experimental courses separately, which will increase the class hours and become separate training courses, which will also cause students' resistance and get twice the result with half the effort. In addition, due to the inherent defects of liberal arts experimental courses, it is impossible to realize the innovation of teaching methods by evaluating students' experimental results well.

Thirdly, suggestions on constructing cross-learning curriculum system.

(1) Improve the importance attached by universities and university teachers to the setting of subject innovation.

It is the responsibility of colleges and universities to cultivate compound innovative talents. We should not just take these appeals as slogans. We should earnestly fulfill the responsibility of cultivating high-tech talents in colleges and universities, make in-depth research and innovate the curriculum, so as to combine the curriculum with social reality, such as strengthening cooperation with finance and financial enterprises, and designing a more reasonable and effective curriculum system around the goal of enterprise demand for talents. In view of the cross-learning mode of accounting and finance proposed in this paper, domestic universities should actively absorb foreign teaching experience, such as implementing course selection system, so that students have sufficient freedom and time to study among disciplines.

(B) improve the experimental teaching mode

Colleges and universities should make full use of the advantages of Industry-University-Research to lead students out of the classroom, visit financial enterprises or organize some students to practice in enterprises, so that students can have a more perceptual understanding of the theoretical knowledge they have learned. This is an important step to strengthen the construction of interdisciplinary curriculum system. The purpose is to let students experience the demand of society for compound talents and encourage them to study interdisciplinary subjects. The specific design can be "theoretical study, experimental courses, enterprise training, holiday practice". Colleges and universities actively contact financial enterprises and design training courses.

(3) Strengthening the quality of college teachers.

Curriculum reform can not be separated from teachers' recognition and application. Without the efforts of teachers, only innovative courses can not achieve the teaching purpose. Therefore, colleges and universities should formulate various policies to encourage teachers to actively learn interdisciplinary knowledge, guide students in the classroom and cultivate students' interest. Colleges and universities can also send teachers to study in financial enterprises to accumulate practical experience and run through classroom teaching.

References:

[1] Peng. Construction of practical teaching system in application-oriented colleges [J]. research and exploration in laboratory, 2009: 29-4.

[2] Ouyang Yuzhu. Deepening the reform of experimental teaching and constructing a multi-level experimental teaching system [J]. research and exploration in laboratory, 2009: 29- 1.

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