第一篇:淺析會計專業英語教學質量的提高
淺析會計專業英語教學質量的提高
【關鍵詞】會計專業英語;教學模式;教學方法;考核方式
【摘要】論文結合筆者多年的會計專業英語教學工作經驗,從會計專業英語的學科定位,教材的選擇、教學計劃的制定,教學模式、教學方法和考核方式的改革和創新,以及教師綜合素質的提高幾個方面,對如何提高會計專業英語教學質量進行了探討。
會計作為一種國際商業語言,在全球經濟一體化中的重要作用日益彰顯,國家需要會計專業方面高水平的國際型、創新型、復合型人才,既要精通國際會計專業知識,又要能夠熟練使用英語進行會計業務的處理和交流,這對會計專業英語的教學工作提出了越來越高的要求。筆者結合自己多年的教學經驗和體會,從以下幾個方面對如何提高會計專業英語教學質量進行了探討。
一、為會計專業英語準確定位,提高對課程的重視程度
目前,國內各高校對會計雙語教學的重視程度普遍提高,而且對雙語教學的探討也在逐步加深,但是對會計專業英語的教學卻顯得重視不夠。一方面表現為將該課程設定為選修課而不是必修課,或者雖是必修課但也是考查課而非考試課;另一方面表現為課時有限,一般都只安排一個學期三四十個學時。這極不利于會計專業英語教學質量的提高,而且目前這一現狀仍未得到改觀。究其原因,筆者認為主要是會計專業英語在大學學科體系中沒有得到準確定位所致。
首先,會計專業英語是基礎英語教學的延續和擴展,是學生從學英語到用英語并掌握英語實用技能的關鍵環節,它側重語言的應用及有關會計專業方面的英語知識,是從理論向實踐的具體轉化。
其次,會計專業英語不同于會計雙語教學。會計專業英語是基于會計專業知識的語言學習,而雙語教學是在教學過程中用雙語(一般為中、英文)來傳授會計專業知識,二者的教學目的不同。會計專業英語都是選用一級學科非常通用的專業詞匯來組編內容,而會計雙語教學都是會計專業基礎課程,屬于二級學科甚至三級學科,專業性非常強,因此二者的教學內容也有所不同。但是,二者的終極目的是相同的,而且會計專業英語可以為學生擴充會計專業基礎課必備的基本英語知識,對會計雙語教學有積極的促進作用。
因此,會計專業英語是從基礎英語教學向雙語教學過渡的一座橋梁,具有極為重要的地位和作用。應提高對會計專業英語的重視程度,把該課程設定為必修課和考試課,并且適當延長學時數,讓學生打下扎實的會計專業英語基礎,為開展雙語教學做好充分準備。
二、選擇合適的教材,制定合理的教學計劃
(一)教材的選擇
教材是教學的手段之一,是教學大綱和教學內容的直接體現,直接影響教學效果。對于會計專業英語教材的選擇,觀點非常多,主要有采用國外英文原版教材、國內出版教材和任課教師自編教材(或講義)這三種。
國外英文原版教材可以讓學生領略到原汁原味的東西,包括專業詞匯的使用、專業內容的表達、西方的專業教學思路和對知識的認知程序。而且原版教材知識較新,反映了學科前沿,內容層次分明,概念敘述詳細。但缺點是內容過多而學時有限,往往不能全面講述。此外,原版教材的價格偏高,會增加學生的經濟負擔。教師自編的教材多半是把專業原版書籍或期刊文獻中的一些文章匯編在一起,難以做到從語言角度循序漸進組織教學內容,容易造成學科教學上的隨意性和語言表達上的偏差。對國內出版的會計專業英語教材,也有難易之分和編寫上各具特色的問題。
因此,筆者認為,在教材的選擇上,應本著實事求是的態度,根據各個學校學生的實際情況來選擇。如學生的英語基礎較好,可采用國外優秀的初級會計英文原版教材,考慮到學時限制,可適當挑選內容精講,其他內容泛讀;如學生的英語基礎一般,可采用國內出版的會計專業英語教材,如上海財經大學等知名大學出版的教材,知識體系較新,且難度適中;如學生的英語基礎較差,則可選擇編寫較簡單的國內出版教材或教師自編教材或講義。總之,只要能夠與學生的英語水平相當,學生通過適當努力能夠有所收獲,且具有實用性、趣味性、專業性和新穎性的會計專業英語教材,就不失為一本好教材。
(二)教學計劃的制定
教學計劃同樣要根據學生的實際情況來制定,不能搞“一刀切”。對于英語基礎較好的班級,教學進度可適當安排快一些,并在計劃中多安排一些課后需學生獨立完成或小組協作完成的任務,讓他們學會查找外文資料,以拓寬學生的視野和知識面。而對英語基礎較差的班級,可以將教學進度適當放慢,多一些講解,包括專業詞匯的講解和語法的講解,以求學生最大程度理解和消化所學專業英語知識。這樣,學生就可以各取所需,使專業英語水平都得到不同程度的提高。
三、改革教學模式,創新教學方法和考核方式,提高學生的學習積極性
(一)教學模式的改革
“興趣是最好的老師”。要想提高教學質量,除了以上談到的兩個問題以外,首要的問題就是提高學生的學習積極性。中國傳統的教學模式是以教師講授為主,教師講解詞匯、翻譯課文,學生被動聽課、記筆記,學生對教師和課本的依賴性很大,缺乏學習的主動積極性,不利于學生獨立思維能力的發展和創造精神的培養。因此,應改革傳統的教學模式,變“以教師為中心”為“以學生為中心”,讓學生成為課堂的積極參與者,只有這樣才能調動學生的學習積極性。
(二)教學方法的創新
除了傳統的啟發式教學、案例教學、課堂提問、聽寫和討論等互動教學方法以外,“環式任務型(cyclic task)”教學方法非常值得推廣。
所謂“任務”,簡言之,就是用語言做事。在用語言做事的過程中,學習者始終處于一種積極主動的學習心理狀態。一個任務便是一個獨立的教學單元(如完成英文作賬和英文會計報表的編制、模擬會計人員英語場景對話、開展會計專業英文文獻翻譯等),全部教學活動都圍繞這個任務進行,服務于任務的完成;一個任務之下又分有若干個子任務,形成一個難度遞增的任務鏈——環式任務。在這一系列的任務當中,學生是交際者(interlocutor),在完成任務的過程中學生鍛煉了獨立性、適應性、創造性、自主性及主動性。教師有三個主要角色:助學者(facilitator)、參與者(participant)及觀察者(observer)。4—5個學生被分為一個小組,以小組為單位共同完成每個任務;然后每個小組選一個代表作總結發言,表述他們的觀點或給出完成結果。這樣可以提高學生述說的交流機會及合作學習的能力,避免了過度使用全班式授課而導致的教師對課堂的壟斷。這種任務型教學法無疑對教師和學生都提出了更高的要求,教師從支配地位轉變為一位助學者;從傳統的教學模式中走出來;從一言堂”成為“多言堂”的課堂教學。教師還要把握每次完成任務的時間、難度,這些因素會影響學生是否能自始至終積極投入到活動中去。
此外,現在很多高校已經普及多媒體教學。多媒體教學可以給課堂提供大量的信息(如以圖表方式給出文章脈絡、介紹一些專業背景知識等),也可以利用圖片、動畫等帶來輕松、有趣的課堂氣氛。模擬實際應用場景(如專業學術交流和學術報告等)可以增強學生的現實感,從視覺和聽覺上吸引學生,相比單一的課本顯得更加豐富多彩,同樣也會激發學生的學習積極性,并拓展學生的視野和知識面。
(三)考核方式的多樣化
對學生的考核方式,應改變過去單一的考試成績加平時(作業及出勤)成績的方式。要將考核貫穿于教學過程的始終,平時多一些小型測試,可分單元進行,每次10分鐘,以檢查學生的知識掌握情況。考核方式也不僅僅是筆試,可以是對會計專業知識的口頭表達能力測試、翻譯能力測試和對課堂任務完成情況的評價。這樣,不僅可以體現評分的公平、公正性,也可以在教學過程中不斷督促學生學習,檢查學生的掌握情況,以便教師調整教學進度和改進教學方法。
四、創造教師進修機會,提高教師綜合素質
現在一般高校擔任會計專業英語課程教學任務的教師或者是懂一點會計知識的英語專業教師,或者是英語較好的會計專業任課教師。因此,目前普遍存在的問題是,英語專業教師英語功底扎實,專業知識缺乏;會計專業教師專業好,但英語基礎知識掌握不夠充分,不能將基礎英語和專業英語有機地結合起來,有效組織課堂教學。因此,必須創造機會讓教師進修,提高綜合素質。
對英語專業教師,可以通過進修會計專業課程來提高對會計專業知識的理解,也可鼓勵他們攻讀會計專業的碩士和博士學位;對會計專業教師,可鼓勵其在國內語言學校參加語言培訓,如果條件許可,到國外做訪問學者,采用浸泡式、全程式學習,增強外語應用能力,同時也為開雙語課打下基礎。此外,還可以組織教師到國內知名大學去作訪問和交流,到外資企業參加社會實踐和學習,并組織專業英語教師定期進行教學研討,互相交流教學經驗和心得,共同提高。
【參考文獻】
[1]凌莉.整體式專業英語教學初探[J].考試周刊,2008,(10).[2]梁水源.論會計專業英語課程教改方向[J].會計之友,2006,(9).[3]李成云.淺析會計專業英語的教學[J].學習月刊,2007,(2).[4]孫鵬云.提高會計專業英語教學質量的思考[J].內蒙古財經學院學報,2007,(3).[5]蔡明山,聶會平.地方院校雙語教學與專業英語教學之比較[J].現代教育科學,2008,(2).
第二篇:會計專業英語
Generally accepted accounting principles, or GAAP as they are more commonly known, are rules for the preparation of financial statements.Every publicly traded company must release their financial statements each year.These statements are used by investors, banks and creditors to determine the financial health of the company and its suitability for investment or extension of credit.In order to properly compare and evaluate companies and their results, the financial statement must provide similar information in a similar format.Every country has its own generally accepted accounting principles, and all publicly released financial statements must comply with these rules..Although there is no comprehensive list of generally accepted accounting principles, the structure is based around four key assumptions, four basic principles and four basic constraints..Four Key Assumptions
The key assumptions in generally accepted accounting principles are: business entity, going concern, monetary unit and time period principle.The business entity assumption is the idea that the business functions as a legal and financial entity separate from its owners or any other business.This assumption means that all the amounts shown as revenue or expense in the financial statements are for the business alone and do not include any personal expenses.“Going concern” is the assumption that the business will operate for the foreseeable future.This is important when calculating the values for assets, depreciation and amortization.The monetary unit assumption is that all the amounts listed use one stable currency, and that any amounts in another currency are clearly listed.“Time period” assumes that all the transactions reported did in fact occur within the time period as listed.Four Basic Principles
The four basic principles in generally accepted accounting principles are: cost, revenue, matching and disclosure.The cost principle refers to the notion that all values listed and reported are the costs to obtain or acquire the asset, and not the fair market value.The revenue principle states that all revenue must be reported when is it realized and earned, not necessarily when the actual cash is received.This is also known as accrual accounting.The matching principle holds that the expenses in the financial statement must be matched with the revenue.The value of the expense is included in the financial statements when the work product is sold, not necessarily when the work or invoice is issued.Finally, the disclosure principle holds that information pertinent to make a reasonable judgment on the company's finances must be included, so long as the costs to obtain that information is reasonable.Four Basic Constraints
The four basic constraints in generally accepted accounting principles are: objectivity, materiality, consistency and prudence.The objective constraint states that all the information included in the financial statements must be supported by independent, verifiable evidence.When deciding what to include or exclude from the financial statements, the significance of the item must be considered under the materiality constraint.If this information would be significant to a reasonable third party, it must be included.The company is required to use the same accounting methods and principles each year under the consistency constraint and any variation must be reported in the financial statement notes.Under the constraint of prudence, accountants are required to choose a solution that reduces the likelihood of overstating assets and income.Each country has a financial accounting standards board, which works closely with the boards in other countries to resolve common problems in a systematic, coherent way.There are several international organizations encouraging the development of a single, international board to administer a greater level of uniformity in accounting standards around the world.
第三篇:會計專業英語簡歷
會計專業畢業生的英文簡歷模板
會計是當前最為熱門的專業之一,這個行業也是最為賺錢的職業之一。不過很多剛剛畢業的畢業生,還是不清楚會計英語簡歷的寫作規范是怎樣的。[本文由114大學生網——大學生的百事通 收集整理]
會計專業英語簡歷模板
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第四篇:會計專業英語復習資料
《會計專業英語》復習資料
一、短語中英互譯
1、會計分錄
2、投資活動
3、后進先出法
4、客觀性原則
5、注冊會計師
6、權責發生制
7、累計折舊
8、資產負債表
9、經營決策
10、銀行存款
11、到期日
12、歷史成本
13、source document14、nominal rate15、credit sale16、sum-of-years-digits method17、economic entity assumption18、financial position19、fixed assets20、public hearing21、income statement22、sales discount23、value added tax24、trade mark25、bank overdraft
二、從下列選項中選出最佳答案
1、Generally,revenue is recorded by a business enterprise at a point when :()
A、Management decides it is appropriate to do so
B、The product is available for sale to consumers
C、An exchange has taken place and the earning process is virtually complete
D、An order for merchandise has been received2、Why are certain costs capitalized when incurred and then depreciated or amortized over subsequent accounting periods?()
A、To reduce the income tax liability
B、To aid management in making business decisions
C、To match the costs of production with revenue as earned
D、To adhere to the accounting concept of conservatism3、What accounting principle or concept justifies the use of accruals and deferrals?()
A、Going concern
B、Materiality
C、Consistency
D、Stable monetary unit4、An accrued expense can best be described as an amount()
A、Paid and currently matched with revenue
B、Paid and not currently matched with revenue
C、Not paid and not currently matched with revenue
D、Not paid and currently matched with revenue5、Continuation of a business enterprise in the absence of contrary1
evidence is an example of the principle or concept of()
A、Business entity
B、Consistency
C、Going concern
D、Substance over form6、In preparing a bank reconciliation,the amount of checks outstanding would be:()
A、added to the bank balance according to the bank statement.B、deducted from the bank balance according to the bank statement.C、added to the cash balance according to the depositor’s records.D、deducted from the cash balance according to the depositor’s records.7、Journal entries based on the bank reconciliation are required for:
()
A、additions to the cash balance according to the depositor’s records.B、deductions from the cash balance according to the depositor’s records.C、Both A and B
D、Neither A nor B8、A petty cash fund is :()
A、used to pay relatively small amounts。
B、established by estimating the amount of cash needed for disbursements of relatively small amounts a specified period。
C、reimbursed when the amount of money in the fund is reduced to predetermined minimum amount。
D、all of the above。
9、A corporation has two equity securities,which it holds as a temporary investment.If security A has a cost of $150,000 and a fair market value of $120,000,security B has a cost of $200,000 and a fair market value of $150,000, at what amount should these securities be reported in the current assets section of the corporation’s balance sheet?()
A、$350,000B、$320,000C、$300,000D、$270,00010、Under what caption would an investment in stock that is hold as a temporary investment be reported in the balance sheet?()
A、Current assetsB、Plant assetsC、InvestmentsD、None of the above11、If the merchandise inventory at the end of the year is overstated by $7,500 the error will cause an :
A.overstatement of cost of merchandise sold for the year by $7,500
B.understatement of gross profit for the year by $7,500
C.overstatement of net income for the year by $7,500
D.understatement of net income for the year by $7,500
12.The inventory system employing accounting records that continuously disclose the amount of inventory is called:()
A.periodicB.perpetualC.physicalD.retail
13.The inventory costing method that is based on the assumption that costs should be charged against revenue in the order in which they were incurred is:()
A.FIFOB.LIFOC.average costD.perpetual inventory
14.If merchandise inventory is being valued at cost and the price level is rising ,the method of costing that will yield the largest net income is :()
A.FIFOB.LIFOC.averageD.periodic
15.If a firm purchases $100,000 of bonds of Xcompany at 101 plus accrued interest of $2,000 and pays broker’s commissions of $50,the amount debited to Investment in X Company Bonds may be:()
A.$100,000B.$101,050C.$103,000D.none of the above
16.The owner’s equity in a corporation is commonly called:()
A.capitalB.stockholders’equity
C.shareholders’ investmentD.all of the above
17.If a corporation reacquires its own stock ,the stock is listed on the balance sheet in the :()
A.current assets sectionB.long-term liabilities section
C.stockholders’ equity sectionD.none of the above
18.Paid-in capital for a corporation may originate from which of the following sources?()
A.Real estate donated to the corporation
B.Redemption of the corporation’s own stock
C.Sale of the corporation’s treasury stock
D.all of the above
19.During its first year of operations,a corporation elected to use the straight-line method of depreciation for financial reporting purposes and the sum-of-the-years-digits method in determining taxable income.If the income tax rate is 45% and the amount of depreciation expense is $60,000 under the straight-line method and $100,000 under the sum-of-the-years-digits method,what is the amount of income tax deferred to future years?()
A.$18,000B.$27,000C.$45,000D.none of the above
20.An appropriation for plant expansion would be reported on the balance sheet in :()
A.the plant assets section
B.the long-term liabilities section
C.the stockholders’equity section
D.none of the above
三.判斷題,正確的寫”T”.錯誤的寫”F”
1.Many people have chosen accounting as a profession because of its many disadvantages.()
2.Accounting may be specialists in one of many fields of expertise such as auditing, budgeting, taxation, or financial reporting.()
3.The accounting equation is : Assets =Owners' equity.()
4.The accounting equation is: Assets = liabilities +Equities.()
5.In accounting, the left side is called debit, abbreviated “Cr ”, and the right side is called the credit, abbreviated “Dr ”.()
6.The words “to debit” and “to credit” are the same.()
7.In order to reflect the changes of the accounting objectives clearly, we should divide them into four kinds---Assets, liabilities, Owners' equityand Loss, etc.()
8.Most business have many same accounts.()
9.The recording voucher should be divided into three kinds—the receipt, payment and transfer voucher.()
10.Vouchers of accounting is including the original voucher.()
四、經濟業務描述題
1.On January 1, the owner of Ann’s Delivery Service Company, Ann Moe, invested $25,000 cash to get the business started.2.On January 3, the business purchased office equipment on account for $1500.3.On January 5, office supplies are purchased for $450 cash.4.On January 10, the company paid $700 toward what was owed on a previous obligation.5.On January 12, delivery services were performed which resulted in delivery fees for $500, which will be paid in two weeks.6.On January 15, the business borrows $4,000 at the bank, giving a 30 day note.7.On January 17, the owner withdrew $200 cash for personal use.8.On January 20, delivery services are rendered for $2,500 cash..五、段落中英互譯
1.業主權益被定義為資產總額對負債總額的超出額,這一余額代表業主在企業中的權益的賬面價值。公司的業主權益通常稱為資本、股東權益、股東資產凈值、股東投資。
2、債務可分為流動負債和長期負債。流動負債是將在一年或一個會計期間后償還的債務,而長期負債是在一年或一年以上多個會計期間后償還的債務,通常是二三年或更長。
3、Accounting is defined broadly as the process of recording,classifiying,and summarizing data related to business transactions and events to permit informed judgement and decisions by users of the information.Such data are to a large extent of a financial nature and are frequently stated in monetary terms.Accounting is also concerned with reporting and interpreting the information.4、A balance sheet presents the financial position of a business enterprise at a given data.The financial position consists of the assets,liabilities,and owners’ equity.A balance sheet shows the financial resources a business owns,the debts that the business owes,and the residual interest of the business,which is the difference between what it owns and what it owes.5、無形資產是那些對企業有用但沒有實物形態的長期資產。無形資產由于法律授予這類資產的所有者以某種權利和特權而與其他資產一樣具有價值。無形資產按取得時所花的成本入帳,并且在整個有效期內逐期攤銷轉入費用帳。
第五篇:提高教學質量
關于提高《中國政治思想史》的教學質量的報告
山東********行政管理系:
根據我校深化教育教學改革精神的指示和我院教學質量年活動安排,結合本學期學習《中國政治思想史》的實際,現就提高該課程教學質量的一些建議報告如下:
一、課外下足功夫,課上用足時間。
《中國政治思想史》是一門以中國歷史上的政治思想為主要研究對象的課程。主要揭示政治思想的理論基礎、主要內容、歷史背景、社會作用、發展規律、思想聯系、價值取向、文化底蘊、歷史局限等問題。
這門課程的研究對象和研究目的告訴我們:若想學好這門課,真正從此課中學到知識,就必須大量閱讀、了解以致熟悉相關歷史背景,歷史人物故事,否則,會感到不知老師所云。而現實的情況是大多數同學由于閱讀量有限以及一些歷史背景及人物故事確實難以接觸到,很難達到了解相關歷史的程度。目前的主客觀條件又制約著同學去大量閱讀相關史書以了解該課程所涉及到的相關歷史背景、人物故事等。在現實的課程學習中,我們了解到老師大量的了解課程所涉及的相關歷史,能夠旁征博引。所以,我建議老師能否利用工作之余將《中國政治思想史》所涉及的相關歷史背景、人物事件等簡單羅列一下,以供同學閱讀學習。這樣一能使同學了解相關史實便于相關知識的學習掌握,二能作為一個引子激起同學繼續了解相關史實的興趣,可謂一舉兩得。
二、多措并舉,搞活課堂氣氛。
歷史經驗告訴我們,但凡涉及到歷史的知識就會多多少少令人感到枯燥。若是課程再安排在上午或下午第一節,那么課堂氣氛會更加沉悶。人是需要刺激的,就像是從海中捕獲的鰻魚,沒有刺激就會慢慢死去,放進一條鯰魚則會全都活躍起來。
幸好,老師采取了一些措施,如播放視頻講座、鼓勵同學走上講臺變換角色等,這些都極大的調動了同學的積極性,活躍了課堂氣氛。另外,若教學時間允許我們還可以采取更多的形式和手段來激活課堂氣氛,提高課堂利用效率。例如,可就歷史上某一事件、某人觀點等組織辯論,一方面讓同學在準備辯論材料中充分學習相關知識,另一方面通過辯論提高同學語言表達、思辨能力,深化對問題的認知。另外,可要求同學在預習課程的過程中提出相關問題,在上課前交給老師。由老師在課上拋給同學,進行思維碰撞,老師可當堂點評也可下節課做評判。就像陶行知所說的:“發現千千萬,起點是一問。”
三、用好多媒體這個平臺。
伴隨著科技的發展和資金的投入,多媒體已廣泛應用到課堂的教學中。毫無疑問,多媒體對教學有著極大的促進作用。它擁有許多優點:
1、教學生動,便于學習,比起“黑板+粉筆”的傳統教學,多媒體由于運用了現代教學手段,集文字、聲音、圖像和動畫于一體,它能變靜為動,克服了傳統教學中同學面向靜態呆板的課文和板書的缺陷,能把抽象的知識理論具體化、形象化、直觀化,便于同學理解和記憶。有利于調動同學的學習積極性,讓同學思維始終處于高度興奮狀態,認知主體作用得以體現,從而使所學知識印象深刻,理解能力提高。
2、學習內容的新穎性與即時性,多媒體教學為老師提供了豐富的備課資源,能讓老師獲得最新的信息資源,而一旦這些資源被制作成課件內容,同學則能在第一時間獲得新的信息,激發同學興趣。
但不可否認,多媒體教學也存在著不少缺點:
1、課件容量大,同學基本是兩耳不聞老師所講而是奮筆疾書忙于抄課件。我們知道老師所講的往往是自己十幾年幾十年研究和教學中總結出的經典而書本上沒有的。這樣就造成了本末倒置。
2、由于多媒體課件自身的缺點,造成信息有些凌亂,使所學知識不能形成一個體系。所以,建議老師刪減一下課件內容,留下重要點,將需要發散的東西進行板書。這樣,將多媒體這種現代教學方法與板書這種傳統的教學方法相結合,從而互相彌補各自的不足,達到最好的教學效果。另外,老師最好能夠調整一下幻燈片的順序,從而使課件內容形成一個較完整的體系以便于同學學習記憶。
四、加強師生交流,共抓教學質量。
《中國政治思想史》是一門介紹中國政治思想、政治制度的課程。我們都熟悉你有一個蘋果,我有一個蘋果,你有一個思想,我有一個思想的故事。可見加強思想上、知識點認知上的交流是必不可少的。交流往往能迸發出智慧的火花。一方面我們要加強同學之間的交流,互相學習提高;另一方面要加強與老師的交流,學習老師的思維方式、看問題的角度等,以促進自身的提高。
以上就是我對于《中國政治思想史》這門課程的認識和關于提高該課教學質量方面的建議。希翼老師采納,不足之處,還望指正。
(印章)二〇一〇年十一月十日