A 2000-word paper on Financial Regulations and Professional Ethics —— Discussion on the teaching method reform of financial regulations and accounting professional ethics
Financial Regulations and Accounting Professional Ethics is a highly theoretical subject. Starting from the teaching practice, combining with the characteristics of students, we should update the teaching concept, adopt flexible and diverse teaching methods, teach students in accordance with their aptitude, and improve the teaching effect and research pass rate.
Key words: financial regulations, accounting professional ethics, teaching method reform in accordance with students' aptitude, financial discussion
Accounting major in secondary vocational schools is an important position to cultivate financial talents with potential development ability and basic practical skills, and shoulders the heavy responsibility of conveying financial clerks to the society. Accounting certificate is the qualification certificate for accounting students to go to accounting jobs after graduation. Among them, "Financial Regulations and Accounting Professional Ethics" is a compulsory subject of the national accounting qualification examination, and it is also a professional basic course. This course is very theoretical and boring, and needs to be tested for practical application ability. Learning is very difficult for secondary vocational school students who have almost no legal basis. To make secondary vocational school students master the basic theory of financial laws and regulations skillfully, it is necessary to combine students' characteristics, update teaching concepts, adopt flexible and diverse teaching methods, and improve teaching quality and research pass rate.
1. Flexible teaching methods, teaching students in accordance with their aptitude
The dust sources of students in secondary vocational schools mostly come from junior high school graduates with lower grades, and most of them belong to students with poor learning foundation and weak consciousness, which makes it difficult to adapt to the current teaching objectives of secondary vocational schools. In addition, students' cultural quality is uneven when they enter school, and they have not received the knowledge of laws and regulations before, which brings great difficulties to the teaching of Financial Regulations and Accounting Professional Ethics. Based on these circumstances, our teachers should carefully analyze the specific situation of each student, implement hierarchical teaching and teach students in accordance with their aptitude. In the teaching process, we must adopt flexible and diverse teaching methods, find out the most suitable method for students' characteristics, and pay attention to the alternate use of various teaching methods and teaching means.
2. Strengthen the comprehensive quality and strengthen the accounting professional quality education.
Because the teaching of financial regulations and accounting professional ethics has both the general requirements of quality education and the characteristics of exam-oriented education. Therefore, in the teaching process, we should not only pay attention to the refinement of key and difficult points, but also make students understand and master the requirements of financial regulations and accounting professional ethics. While ensuring the teaching of basic knowledge such as accounting legal system and accounting professional ethics, we should strengthen comprehensive quality education, especially accounting professional quality education, improve students' practical work skills in future accounting posts as much as possible, and change from exam-oriented education to quality education. This is the fundamental purpose and essential requirement of the course education of Financial Regulations and Accounting Professional Ethics.
(1) Establish a new concept of vocational education and establish the guiding ideology for the reform of course teaching methods. For a long time, students who have participated in the national accounting qualification examination generally feel? Financial regulations and accounting professional ethics? The examination of this subject is difficult, the teaching content covers a wide range, the theory is strong and the knowledge points are scattered. Therefore, how to improve students' interest in learning and reform teaching methods is very necessary. Should the reform of teaching methods be reconsidered? Too much emphasis on teaching in the reform? Teaching methods, the implementation of heuristic teaching, case teaching, classroom discussion, multimedia teaching and other teaching methods.
(2) Infiltrate accounting professional ethics education through classroom teaching, and gradually cultivate students' accounting professional values. The employment direction of accounting graduates in secondary vocational schools is mainly accounting, and accounting posts have higher requirements for accounting professional ethics. Therefore, teachers of financial laws and regulations should seize the favorable opportunity of studying financial theory, carry out accounting professional ethics education in time, and take improving students' accounting professional values education as the focus of improving classroom teaching.
(3) Teachers should continue to study professionally and strengthen teaching exchanges and discussions with teachers in various schools. Teachers of financial regulations should have solid theoretical knowledge and professional skills in accounting practice, law, finance and taxation, so they should make full use of every opportunity to learn from books, sociology and practice, and constantly enrich themselves in order to better carry out teaching work.
3. Adopt various classroom teaching methods to improve teaching quality.
Due to the differences in cultural quality of secondary vocational school students, most students are in a state of rote memorization in order to cope with the accounting qualification examination, and their creative thinking ability can not be effectively developed. How to solve this problem, in order to improve students' learning methods and successfully pass the accounting certificate examination, we should work hard from the following aspects.
(1) Combine self-study with guidance to cultivate students' self-study ability. It's better to teach people to fish than to teach people to fish. . Therefore, in the teaching of "Financial Regulations and Accounting Professional Ethics", it is appropriate to adopt the method of combining self-study with counseling to guide students to read the textbook intensively and apply it. Guidance? The main contents and knowledge points in the book are given in a new form, which gives students a clear outline in their hearts. For example, when studying bill settlement methods, you should be familiar with the characteristics and usage requirements of each settlement method, and generally only need to know other knowledge. The study of each chapter basically follows this rule, which is convenient for students to master the complete structure of teaching materials, use their own reasoning to find out the internal relationship between knowledge, thus fully mobilizing students' ability to analyze problems, summarize, organize and practice, improving self-study ability, improving learning efficiency and improving the passing rate of students' accounting certificate examination.
(2) Interactive teaching method should be used in class in time to change students' passive acceptance of knowledge into active discussion and form a benign interaction between teaching and learning. For example, when studying the legal system of government procurement, teachers can inform students in advance of the topics, contents and requirements to be discussed in class, and students can prepare before class by asking questions, speaking in groups and discussing, and interact with students. In class, students ask questions, teachers comment on key points, correct mistakes and answer questions, and interact with teachers and students.
(3)? It is better to teach people to fish than to teach people to fish? Under the case-centered teaching mode, the proper use of multimedia teaching has incomparable advantages over the traditional teaching mode, which can visually reproduce the case content by means of words, graphics and images, enhance the visualization and three-dimensional sense of the teaching content, and show students a colorful world of legal knowledge. For example, when studying legal responsibility, we can even connect the campus teaching system with the court through the network, so that students can feel the occurrence, development and handling of cases in an immersive way and realize real case teaching. In addition, you can also use the network to set up multimedia classes, so that students can cross time and space, choose the most suitable way to study according to their actual situation, and conduct online discussions, so as to achieve their learning goals most effectively.
[Reference].
[1] On the application of case teaching method in the teaching of financial regulations and accounting professional ethics. Finance and economics, 16, 20 10.
[2] Financial regulations and accounting professional ethics. Renmin University of China Press. 20 12 1 version.
[3] "Financial Regulations and Accounting Professional Ethics" classroom teaching methods. Enterprise Herald No.20 13 1.
Financial regulations and professional ethics 2000 words —— Reflections on the effective teaching of financial regulations and accounting professional ethics
Abstract "Financial Regulations and Accounting Professional Ethics" is a compulsory course to take the accounting qualification certificate examination, and it is also a highly theoretical subject. Based on the teaching practice, combined with the characteristics of students and the current teaching situation, this paper analyzes the problems existing in the teaching of this subject. This paper focuses on the teaching strategy of stimulating students' enthusiasm for learning and mutual assistance among students, supplemented by the cooperation of the class teacher, to improve the teaching effect of this subject and make students pass the accounting qualification examination smoothly.
Keywords: effective teaching; Subjective initiative; Case teaching; Sketch performance; Class teacher cooperation
In recent years, due to the vigorous development of the national economy, more and more people are interested in accounting work, and the number of people who sign up for the accounting qualification examination is also increasing year by year. No matter what kind of candidates, financial regulations and accounting professional ethics are compulsory. However, this course is boring, theoretical and practical. In addition, the difficulty of examination has increased year by year in recent years, and many students have not grasped it well in the learning process, resulting in a low pass rate. In order to solve this problem, this paper first analyzes the difficulties and problems that the author has faced in the actual teaching process of the course "Financial Regulations and Accounting Professional Ethics" for secondary vocational students in recent years.
First of all, since 20 10, Jiangsu province has fully implemented the computer examination of accounting qualification certificate. The examination of financial laws and regulations consists of 150 multiple-choice questions, multiple-choice questions, indefinite multiple-choice questions and judgment questions. Generally speaking, there are many test sites, a large number of questions, and the difficulty of the exam increases. The content of the textbook has also increased than before. Combined with the educational system and examination time of secondary school students, the teaching progress of this subject is very tense and difficult to adjust.
Secondly, the content of the course of financial regulations can be taught by combining cases, and theory and practice can be combined through cases, so that students can truly abide by the law in future accounting work. This is the real meaning of learning this course. However, because students have to take the accounting certificate, the whole teaching process is in a state of catching up with the progress. Some contents can't be further explained in detail to help students understand memory, so both teachers and students feel very tired after a semester.
Thirdly, due to the tight time, many contents and many teachers' classes, it is difficult to have the energy to take care of every student in teaching. Some students have poor learning autonomy and little interest in this course, which leads to some students being left behind. To be fair, if they can hold on a little longer, some of these students still have hope of passing the exam.
The above points are the problems that the author feels scratching his head in the actual teaching process as a classroom teacher. In order to solve these difficulties, we pay attention to analyzing students and summing up experience in daily teaching, and summarize the following strategies that can stimulate students' learning initiative and improve the teaching effect of financial regulations and accounting professional ethics:
First, in the first class of financial regulations every semester, students are introduced to the necessity of observing laws and regulations in accounting work, and the importance of obtaining accounting certificates for future accounting work (accounting work must obtain accounting certificates), thus leading to the importance of this class of financial regulations. Through this method, students can be helped to define the future career development track and requirements from the beginning, thus stimulating their enthusiasm for learning this course.
Second, educate and help students to correct their learning attitude. Whether the course of financial regulations can improve the learning efficiency depends on a solid grasp of knowledge points and a good learning attitude. The reason for this conclusion is that the author has also trained the course of financial regulations for social personnel in adult education. Through observation, it is found that compared with the students in school, those who take part in social training often have already taken part in the work, not only have tight working hours, but also have a considerable part of family burdens, but the pass rate of the employment permit examination is higher than that of the students in school. Why is this happening? Because social workers understand the fierce competition and professional requirements in their current jobs, they cherish every learning opportunity. It can be said that regardless of class, compared with students in school, they have a more serious learning attitude, a more solid basic theoretical knowledge, and a higher pass rate. Combined with the characteristics of financial regulations course, it is not difficult to draw the above conclusions.
Thirdly, the subject "Financial Regulations and Accounting Professional Ethics" is very theoretical, which requires students to memorize a lot of knowledge points in cooperation with what they have learned after class, which is often the most boring thing for students of this age. Then, how to let students overcome inertia and effectively urge them to review their memories, the author has the following experiences:
1, mobilize all students and give full play to the power of student autonomy. After each class, students will be assigned review contents, which will be recorded by the whole class in the next class to urge students to review in time. In order to improve efficiency, before each dictation, the leader of each group will first check and recite the contents learned in this lesson for each student in the group, and record the scores. It is good to make a warm-up preparation before dictation in class, so that you will think much more about dictation in class. At the same time, students who fail in dictation in class are first organized by class representatives to read silently, and students who still fail or do not cooperate with class representatives are then supervised by teachers to recite.
2. Record the results of each dictation in the notebook as an important basis for assessing the results at ordinary times, so as to arouse students' attention to the results of each dictation and study harder.
3. Teach students the trick of memorizing knowledge points, not rote learning. In fact, in the process of learning financial laws and regulations, the memory of knowledge points is very large, which is also a problem that puzzles students. For example, the composition of the accounting legal system and the rules and regulations of each part can be summed up as more than 20 accounting-related laws and regulations, which are almost compulsory knowledge points every year. There is no effective memory method, so we can only rely on more memory. But generally speaking, many knowledge points in financial laws and regulations can be understood by associative memory and combining with reality. For example, a very important knowledge point in the book, Internal Restraint System for Accountants, stipulates that cashiers shall not be in charge of auditing, accounting file management and the registration of income, expenditure, expenses and claims and debts. It is this test center that is tested almost every year, and many students often can't accurately grasp it. Then when I talk about this part in class, I will help students analyze it in combination with the actual accounting work: China's accounting work management is to manage money and accounts, and students know that cashiers are specialized in handling monetary funds, so guide students. Since the cashier deals with monetary funds, what problems will occur if he is engaged in the registration of accounts such as income and expenditure, or at the same time in the custody of accounting files? The students thought about it and replied that the cashier might take advantage of his position to engage in corruption and fraud by changing or altering accounting files. After analyzing these, students naturally understand why cashiers can't be in charge of these jobs at the same time, so they can firmly grasp this part of knowledge without rote learning.
Fourth, the active cooperation of the class teacher. Teachers who have worked as class teachers have this experience, and the class teacher has a very high authority in the class. The more the class teacher attaches importance to something, the more the students attach importance to it. Therefore, the class teacher's attention to the course of Financial Regulations and Accounting Professional Ethics will play a very important role in improving the overall performance of the class. Moreover, due to the heavy burden of the class teacher, the support of the class teacher is even more needed. Then, how can the head teacher cooperate with the classroom teacher to improve the effectiveness of the teaching of financial regulations? In this regard, the author does this in daily teaching:
1. As a classroom teacher, every dictation or exam result is carefully recorded and submitted to the class teacher for review. The head teacher cooperates with the classroom teacher to find out the reasons for students whose grades are often unsatisfactory and educate and correct their learning attitude.
2. The head teacher can use the self-study class to spare a small part of time, depending on the situation of the whole class or individual students, as a powerful supplement to classroom teaching and dictation practice.
Fifth, the case teaching method is introduced to adapt the case into a sketch to make the boring content more vivid and interesting. Some laws and regulations in financial regulations are very boring and difficult to understand, and case teaching method can effectively solve this problem. For example, using multimedia in the classroom, give students some cases closely related to the exam outline, and let students use what they have learned to analyze. At the same time, extract cases that are very close to students' work and life, organize some students with acting talents, adapt them into sketches, show them to students in class, and use what they have learned to analyze the behavior shown in the sketches. In this way, students can master the main points of knowledge in a relaxed and interesting atmosphere. This teaching method is very popular with students and has a good effect. If the class hours are limited, class activities can be introduced.
After several years of teaching "Financial Regulations and Accounting Professional Ethics", the author has realized more deeply that to improve the effectiveness of this course and let more students master solid knowledge of financial regulations, not only teachers' own efforts are needed, but also class teachers' efforts are needed to mobilize students' subjective initiative.
The third part: how to strengthen the construction of accounting professional ethics
First, the status quo of accounting professional ethics in China
Accounting professional ethics is a norm and criterion that should be observed in relevant accounting work and can adjust professional relations. With the rapid development of economy, enterprises pursue economic interests more strongly, which often leads to the direct or indirect loss or even corruption of accountants' professional ethics, and also affects the image of enterprises and related overall interests. At present, there are still many defects and problems in the professional ethics of accounting personnel in Chinese enterprises, which is very unfavorable to the long-term development of enterprises. The existing problems are mainly reflected in: the relevant legal system is not perfect, and there is also a lack of supervision and supervision; Accountants have a weak concept of accounting legal system; Accounting information distortion; The professional ethics of accountants is too low; The professional level of accountants is not high, and so on.
Second, the reasons for the lack of accounting professional ethics
Although our country has made some moral standards for the accounting profession now, and the accounting professional ethics system is much more perfect than before, these laws and regulations have no specific implementation rules, many provisions are not operable, and there are still many difficulties in practice. At present, China's accounting laws and related regulations are not perfect, and there are many loopholes, which leads to many accounting? Take advantage of loopholes? The existing laws and regulations can't play the role of sanctions and punishments when accounting acts violate the law, and even when accounting personnel need to rely on laws and regulations, they can't provide strong legal protection for accounting personnel. It can be seen that China's accounting-related laws and regulations system is not mature enough, and the supervision is not strong enough.
Moreover, there are serious deficiencies in China's education system at this stage, especially for accounting students, who only pay attention to cultivating professional skills without strengthening students' ideological and moral education. Since ancient times, people have regarded honesty and trustworthiness as the basic requirement of morality, and the foundation of honesty construction lies in education, so colleges and universities in China should attach great importance to relevant education.
There are also some accountants who are unwilling to take the initiative to learn, improve their knowledge system and improve their professional level, which leads to the inability to accurately master some accounting standards and accounting systems, and many mistakes occur in their work, resulting in distortion of accounting information.
Third, measures to strengthen the construction of accounting professional ethics in China
The Fifth Plenary Session of the 18th CPC Central Committee of China Producers' Party put forward the new goal and new requirement of building a well-off society in an all-round way, that is, maintaining medium and high-speed economic growth. Therefore, it is urgent to strengthen the construction of accounting professional ethics in China. The following are some suggestions to strengthen the construction of accounting professional ethics in China:
1. Improve accounting professional ethics.
The current accounting professional ethics has some limitations and lacks specific operating rules, so it is necessary to improve the accounting professional ethics: first, the public interest should be put in the first place in daily accounting work; Second, release? Seeking truth and being pragmatic? The concept of "accounting ethics" is the core of the construction of accounting professional ethics in China; Finally, the imperfections and irrationalities in relevant accounting standards and norms are supplemented and reformed.
2. Strengthen accounting supervision.
Strengthen accounting supervision and supervision, and timely correct the problems existing in relevant accounting work. In the supervision and inspection work, if accountants with good professional ethics are found, they should be given appropriate rewards and encouragement; For those accountants who violate accounting laws and regulations and have corrupted professional ethics, the degree of punishment depends on the specific circumstances.
3. Strengthen accounting professional ethics education
Accounting professional ethics is not innate, it needs to be cultivated day by day and strengthened in long-term practice and work. It is necessary to cultivate the professional ethics of accounting personnel regularly, because accounting professional ethics is extremely important to the development of the accounting industry, is the basis for the good development of the accounting industry, and has a very important impact.
Establish a perfect education system, and at the same time increase professional ethics education, especially higher education, but also can not ignore the continuing education of accounting personnel in China. By constantly strengthening the professional ethics consciousness of accountants, Chinese accountants can form good moral concepts and correct values.
Four. conclusion