Application Resesrch On The Case Study In Higher Vocational Accounting

Accounting is a kind of occupation, application has evident; and also a major, hashigh comprehensive. Classroom teaching in accounting for students engaged in accountingwork to lay a solid foundation. On the accounting education in higher vocational colleges,the most important is to teach students how to in the actual accounting work in flexibleapplication of accounting knowledge. Because of the traditional teaching methods can notbe applied theory and practice the combination, easy to cause the students lack interestin learning, learning content to read hastily and without thinking, learning by rote; evenif teachers will question situation restatement by speech or writing, students are difficultto be personally on the scene feeling, not the theoretical knowledge to practical work,finally lead to a serious gap between theory study and practice application. However, caseteaching method by appropriate, real case design problem, the boring books theory iscombined with the teaching practice of vivid, the teachers to guide, encourage studentsto experience in the learning process, to have more personal experience and understanding,reach through typical cases, to improve their practical ability and use to a large extent,to master the fundamental purpose of abstract theory. Therefore, in the classroom teachingof accountant specialty in higher vocational education, through the implementation of caseteaching method will converge accounting theory and practice, to enhance the student toanalyze the question, to solve the problem of occupation ability, there will be a greathelp. However, in the classroom teaching of accounting major in the current highervocational institute, the case teaching method has not been attached enough importance to.Many accounting professional teaching plan without taking into account the case teachingmethod in teaching, design and implementation of classroom teaching also has not thestandard, poor planning, teacher’s case teaching ability is insufficient, serious impacton the construction of training system of knowledge and occupation ability of students.This article embarks from the current higher vocational accounting teaching theuniversal existence question, analysis of the case teaching method and its practicalapplication in China, and focuses on the feasibility of implementing case teaching methodin Higher Vocational Education in our country and in the concrete implementation method in detail, proposed to further strengthen the application of case teaching in the teachingpractice of Higher Vocational Education in accounting, in order to comprehensively promotethe theoretical knowledge and skills of the students practice, and meet the needs ofbottleneck society from all walks of life to high-quality accounting talents. At the sametime, in order to better the teaching method in accounting teaching service, to providesome references for the efficient development of Higher Vocational Accounting Teachingcase.According to the theory and practice, from the individual to the overall research ideas,summarized the application of case teaching in accounting in higher vocational education,and analyses its feasibility. The development of the case teaching method has, combinedwith the definition of concepts and theoretical basis of people give, can determine thecase teaching method has a larger space for development. In practice, it is common to improvethe application of case teaching method in accounting, is beneficial to the teachers andstudents realize the teaching benefits teachers as well as students; benefit to thedecision-making ability and thinking ability of the students, meet the professionalteaching objectives. Although the case teaching method solid theoretical foundation, whichhas a great advantage, but like other teaching method, case teaching method also has manyproblems and shortages, waiting for us to study and explore, such as: the quality of teachersand students can not keep up with the teaching requirements, case of scarcity of resources,the relevant mechanism is not perfect etc.. We should be rational to practice, to exploreits argument in practice on the one hand, the theoretical basis and on the other hand, tounderstand the case teaching, more to find effective methods, improve the shortage, in caseteaching method in solving the existing problems.