Secondary vocational education is an important part of vocational education.In 2020,the Ministry of Education and other nine departments issued the "Action Plan for Improving Quality and Cultivating Excellence in Vocational Education(2020-2023)",proposing to comprehensively deepen the reform of teachers,teaching materials and teaching methods,and comprehensively and integrally improve the quality of personnel training in secondary vocational education."Basic Accounting" is the first and key step for accounting majors in secondary vocational schools to learn accounting knowledge.Therefore,teachers should pay more attention to cultivating and optimizing students’ emotional attitude and values,knowledge and skills,learning process and methods in learning "Basic Accounting".However,there are still some problems in the "Basic Accounting" of secondary vocational schools in Zigong,such as teachers "teaching for teaching" and students "learning for learning".The teaching quality and personnel training quality of "Basic Accounting" in secondary vocational schools in Zigong need to be improved urgently.Under the guidance of transfer theory and humanistic learning theory,this study adopts the methods of literature research,questionnaire survey and interview to comprehensively and deeply investigate the application status of transfer theory in "Basic Accounting" of three secondary vocational schools in Zigong City.It is found that teachers lack theoretical knowledge of transfer and "teaching for transfer",the process of transfer teaching is unreasonable,and the law of transfer cannot be observed.Students have negative emotions,insufficient transfer awareness and ability,imperfect transfer of cognitive structure and skills,etc.Based on this,this study first clarifies the application goal of transfer theory in "Basic Accounting",and puts forward the solution strategies according to the principle of combining cognitive construction with skill improvement.There are three inevitable aspects of a teacher.The first is they actively generate transfer theory and internalize the teaching concept of "teaching for transfer";The second is to increase students’ emotional vector to "Basic Accounting" and avoid negative transfer;The third is to integrate students’ cognitive structure and deepen skills transfer.In terms of students’ needs.The first is they have endogenous transfer consciousness and form transfer consciousness;The second is to promote non-special transfer and enhance self-efficacy;The third is to construct a solid cognitive structure and promote special transfer.At the same time,in order to clarify the application of transfer theory in "Basic Accounting" of secondary vocational schools in Zigong City.In this study,from the aspects of courses,teaching objectives and teaching contents,the first chapter overview,the fourth chapter accounting vouchers and the fifth chapter accounting books in "Basic Accounting" were transferred and designed,which was recognized by experts.This study finds that it is urgent to integrate the transfer theory with the "Basic Accounting" of secondary vocational schools in Zigong.At the same time,in order to promote the transfer teaching as a whole,teachers and students need to make concerted efforts to improve the classroom teaching effect.This study expects to optimize the teaching of "Basic Accounting" teachers in Zigong secondary vocational schools through transfer theory,improve the training quality of accounting students in secondary vocational schools,and help the teaching reform of "Basic Accounting" in Zigong secondary vocational schools. |