21世纪是知识经济的时代,知识经济的本质在于知识以及获取知识、运用知识的能力成为生产力发展和经济增长的决定性因素。知识经济要求教育面向素质教育。什么样的教学思维、教学方法更加符合知识经济时代的要求,值得每一位从事教育的工作者认真思考。 财务会计课程是财会专业学生的专业基础必修课,是会计学原理的后续课程。它与管理会计相配合,是财会类专业学生掌握财务会计 The 21st century is an era of knowledge-based economy. The essence of knowledge economy lies in that knowledge and the ability to acquire knowledge and use knowledge become the decisive factors in the development of productive forces and economic growth. Knowledge economy requires education oriented to quality education. What kind of teaching thinking, teaching methods more in line with the requirements of the era of knowledge-based economy, it is worth every educator to think seriously. Accounting course is a compulsory course for students majoring in finance and accounting. It is a follow-up course of accounting principles. It is consistent with the management accounting, accounting professional students master financial accounting