Accounting teaching is an important course in universities. Setting up accounting teaching courses in colleges and universities has trained many professional accounting talents for the society and improved the comprehensive quality of accounting personnel. However, in the actual situation, there are still some problems in accounting teaching in colleges and universities, which make the teaching effect unsatisfactory. This paper will analyze the problems existing in accounting teaching in colleges and universities, and put forward some relevant solutions to provide some theoretical basis for improving the quality of accounting teaching in colleges and universities.

Keywords: university; Accounting teaching; Problems; Countermeasures

With the progress of society and the rapid development of economy, the accounting industry has gradually developed into a very important industry, and the accounting industry has higher and higher requirements for talents. Under the call of society, many colleges and universities have set up accounting courses, focusing on cultivating professional accounting talents. However, there are some problems in accounting teaching in many schools, which leads to the inefficiency of accounting teaching. The author will take this university as an example to discuss the problems existing in accounting teaching and put forward relevant solutions.

First, the status of accounting education under the new situation

In recent years, accounting education has been greatly developed among undergraduate students, and more and more educational models have been applied to accounting teaching. However, there are still many students facing the problem of employment difficulties, and the demand for accounting talents in society is gradually saturated, which leads to increasingly fierce competition in the accounting industry. At the same time, the accounting major in major universities is still expanding the enrollment scale, and more and more students choose to enroll in this major, resulting in a great imbalance in talent supply. At present, there are more than 2,000 colleges and universities in China, and almost every college offers accounting majors, ranging from higher vocational colleges to graduate students and doctoral students studying accounting, which leads to great competition in the accounting industry and difficult employment for students.

Second, the problems in accounting teaching in colleges and universities

Under the new employment situation, it is very important to improve students' own competitiveness, which requires us to find out the problems existing in accounting teaching and "prescribe the right medicine" to improve students' professional quality. Through relevant research and analysis, the author summarizes the problems existing in accounting teaching in colleges and universities as follows.

1. The teaching mode is too simple. Because of the heavy task of accounting course, the need to master more knowledge and skills, accounting itself is difficult to learn, so many teachers generally adopt indoctrination teaching mode in the teaching process in order to complete the teaching task and keep up with the teaching progress. Teachers show the knowledge points one by one and ask students to memorize them by rote, thus ignoring the students' dominant position in the learning process. This teaching mode is boring, it is difficult to concentrate students' attention on the classroom, and teachers can't grasp students' ability to digest knowledge points in time, which greatly reduces the teaching efficiency. At the same time, the indoctrination teaching mode can not activate knowledge, which is not conducive to students' absorption of knowledge and increases students' learning difficulty. Therefore, even if students concentrate on listening in class, it is difficult to understand what the teacher says.

2. The teaching method is too old. In many universities, teachers still use the old teaching methods and can't keep pace with the times according to the new situation. In fact, in accounting class, teaching methods can be varied, and teachers can adopt teaching methods such as grouping and circulation to improve students' initiative and mutual assistance. However, most teachers still use the traditional "model method" for teaching. Now the teacher explains on the platform, demonstrates the parts that need to be tested, and then asks the students to practice separately and repeatedly according to the teacher's method. Although students can raise their hands and ask the teacher when they can't operate, this teaching method is inefficient and will waste a lot of time. Moreover, many students dare not raise their hands to ask questions when they don't understand, and teachers can't grasp the students' situation in time, which leads to low teaching efficiency.

3. The goal setting is not accurate enough. In the new social situation, teachers do not keep pace with the times when setting teaching objectives, cater to social needs, and deliver talents that meet the standards of enterprise employment for the society. Modern society requires accountants not only to have strong theoretical knowledge, but also to have a certain practical foundation, and at the same time to have the ability to deal with practical problems. However, teachers' setting of teaching objectives is still limited to their understanding of theoretical knowledge. They passed the "Accounting Qualification Examination", everything is to cope with the examination, and even the operation is a formal teaching. Such teaching objectives are not accurate enough, and the trained talents will not meet the requirements of social employment. Even if you pass the qualification examination, you may not have the "qualification" for employment.

4. The curriculum is not scientific enough. Curriculum has a great influence on teaching effect, but some colleges and universities obviously pay insufficient attention to accounting courses, which leads to unscientific curriculum. For example, some schools do not set up accounting courses according to other courses among students, but directly copy the courses of other schools, which leads to the relaxation and instability of students' courses and makes students feel that learning is more difficult and the learning effect is not good. In addition, many schools will give priority to theoretical courses when setting courses, and the proportion of theoretical courses is obviously higher than that of practical courses, which will make students ignore their practical ability. 5. Not paying enough attention to practical ability. Ignoring students' practical ability is the shortcoming of most schools. As we all know, accounting course is a very practical subject. Although the theoretical part accounts for a large proportion in the accounting qualification examination, when students really go to work, their practical ability becomes very important. Therefore, teachers should not only pay attention to students' theoretical knowledge, but also pay attention to students' practical ability and hands-on operation ability. However, many teachers keep asking students to take notes, memorize knowledge points, and then do problems repeatedly to cultivate students' ability to take exams. However, there are few real practical courses, and students simply can't get the opportunity to practice.

Three. Solutions to related problems

1. Enrich the accounting teaching mode. Teachers should adopt more teaching modes to increase the interest of the classroom. In addition to the traditional "one-to-many" teaching mode, teachers can also carry out some "one-to-one" and "many-to-many" teaching modes. "One-on-one" teaching mode means that teachers should teach students in accordance with their aptitude, so that students can start teaching according to their own actual situation, instead of adopting a unified method to deal with all students; "Many-to-many" means that teachers can help students help each other in class with the help of students, and start teaching in groups, so as to achieve better teaching results.

2. Change the original teaching methods. "Demonstration" teaching has obviously failed to meet the learning needs of modern students, and teachers should adopt various methods to carry out classroom teaching. For example, in the experiment, if the teacher teaches in groups, the group members can learn from each other and discuss together, which not only enlivens the classroom atmosphere, but also saves a lot of time, because the group members can answer questions that they don't understand each other, so each student doesn't have to wait for the teacher to answer. At the same time, it can also prevent some students from leaving questions because they are afraid to ask the teacher, forming a vicious circle in learning.

3. Set teaching objectives accurately. Teachers should set teaching objectives according to the employment standards of modern social enterprises in order to improve the competitiveness of students after graduation. Therefore, teachers should not aim at "passing the accounting qualification examination" to improve the passing rate, but should focus on students' practical ability and ability to adapt to society. Only with accurate teaching objectives can students be trained to be truly useful talents to society.

4. Set up courses reasonably and scientifically. Schools should set up accounting courses reasonably. On the one hand, accounting courses should be arranged according to the students' courses in the semester, and all courses should be coordinated with each other to achieve an ideal course distribution, so that students will not have too heavy or too light learning tasks in the learning process; On the other hand, teachers should adjust the proportion of theoretical courses and practical courses, change the teaching concept of "emphasizing theory over practice", make theory and practice tend to be balanced, reflect the scientific and reasonable curriculum, and thus improve the actual efficiency of teaching.

5. Pay attention to students' practical ability. Teachers should attach importance to students' practical ability, so in class, besides a solid theoretical foundation, students' practical ability is also very important. Teachers can create some teaching situations for students, so that students can play roles and apply theoretical knowledge to practice. At the same time, teachers should also strengthen students' application ability of accounting software, let students practice the operation of software in class, and set strict practical assessment for students, so that students can pay attention to their hands-on operation ability, thus effectively improving their practical ability and adapting to the needs of society.

Four. conclusion

As an undergraduate accounting major, only by further improving their knowledge and skills can they "sell" themselves under the severe employment situation. If they don't improve their core competitiveness, it will be difficult for them to stand out in such social competition and become the target of employers. At the same time, college teachers should pay more attention to the quality of accounting teaching, strive to improve students' professional level and deliver high-quality talents for the society.

References:

[1] Liu Jun. problems and countermeasures in accounting teaching in colleges and universities [J]. new curriculum (below), 20 15, 12: 2 1 1.

[2] Qin. On the problems existing in accounting teaching and improvement measures [J]. Science and Technology Innovation Herald, 2014,29:149-150.

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