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会计学双语教系统的构建及特征分析
摘要:会计学双语教学是实现会计教育国际化的一个有效途径.许多高等院校在一些会计专业课程中开始推行双语教学.然后,就目前情况来看,许多高校在实施双语教学过程中出现了许多问题,本文首先对我国高校在双语教学过程中出现的问题进行了分析,针对这些问题,运用了系统管理理论构建出会计学双语教学体系系统.最后对该系统进行了一系列的特征分析.
一 引言
双语教学是我国高等教育改革的一个重大举措.会计学科作为国际经济交往的重要学科之一,开展双语教学,加强学习英语的实际应用能力,培养学生的国际竞争意识,意义深远.近几年,许多高校纷纷开展了会计双语教学的理论研究和教学模式的探讨,提供了许多宝贵的经验.然而,会计学的双语教学是个特殊而且特殊的系统工程,从各个方面对高等院校也提出了严峻的挑战.因此有必要对这个双语教学系统的进行分析和研究.
二 会计学双语教学中存在的问题
1 缺乏师资 强大的师资力量是成功实施双语教学的关键.要真正实现双语教学的目标,就要求教师既要精通会计专业知识又要具备扎实的英语水平.有研究表明:现有的高校扩招给大学英语教学带来了巨大压力,已经远远超出了教师的承受能力.现有的教师也很少有机会在职进修,更缺乏定期出国提高自己语言能力,改善自身知识结构的可能.许多大学教师都没有接受过系统,专门的双语培训.大多数外籍教师对会计专业知识不甚了解,尤其是我国的会计制度,会计方法更是知之甚少.
2 教师的工作量明显加大,课堂信息不足.有研究表明,原来用母语教学十分钟,就能完成的知识点,用双语后需要40分钟,甚至更多.而授课教师的英语应用能力高低不同,备课时间长短也不同.有教师认为,双语教学备课量是非双语教学的3倍以上.
3 中西方会计准则和会计方法的差异增大教学难度.这种差异很大程度给教学带来很多麻烦.比如西方会计对会计科目没有什么严格的要求和规定.而我国对此是进行了,严格的规定.由于中西方国情体制和文化等的差异.这些带给学生更多的困惑.
4 学生英语水平参差不齐,师生沟通不流畅.就目前情况来看,大学生的英语综合能力参差不齐,不少学生对专业词汇掌握很少,听力和口语不是很好,这些都使得教师不得不把重点转移到词汇的讲解,从而影响教学进度,达不到预期目的.
5 国内外教材不统一.双语教学需要用国外的原版教材,但是国外原版教材难以与国内相应的学科教学要求相符合.并且深浅程度不一致,理论和案例各自偏向不同的特点.许多国外教材是根据当地的文化习惯和思维方式编写的,中国学生缺乏理解发达国家经济制度运作的常识,理解教材中的内容和案例还有很多困难.
6 教学中教育主体性缺乏.会计学双语教学应该是学生和教师的主导性都是个和谐和统一的过程.但是目前是主体性的发挥存在不平衡.主要表现为:教师的主体性极度膨胀,学生的主体性没有发挥出来.很多学生受到家庭环境,传媒信息,个性特征,知识基础,思维方式的影响,适应双语教学还需要一个过程.
7 教学方法需要配套改革.虽然目前许多教师采用多媒体教学,但是也只是做了形式上的改变,把粉笔,黑板变成了电脑和幻灯片.以"学生为中心"的教学模式并没有形成.
8 课程考核方式单一.缺乏专门的双语教学质量评价指标体系.目前许多高校对双语教学体系的评价,或者借助现有的单语教学评价指标,或者以查代评,以考代评,定性多于定量,片面代替全面,评价的科学性还不是很完善.

The accounting bilingual teaches the system to construct and thecharacteristic analysis
Abstract: The accounting bilingual education is realizesaccountant to educate the internationalization an effective way Manyinstitutions of higher learning in the specialized curriculum start insome accountants to carry out the bilingual education Then, atpresent the situation looked that, many universities had many problemsin the implementation bilingual education process, this article thequestion which appeared in the bilingual education process have firstcarried on the analysis to our country universities, in view of thesequestions, utilized the theory of system management to construct theaccounting bilingual education system system Finally has carried on aseries of characteristics analysis to this system
An introduction
The bilingual education is an our country higher educationreform significant action Accountant the discipline took one ofinternational economy contact important disciplines, the developmentbilingual education, strengthens the study English the practicalapplication ability, raises student's international competitionconsciousness, the significance is profound In recent years, manyuniversities have developed accountant in abundance the bilingualeducation fundamental research and the educational model discussion,has provided many precious experiences However, the accountingbilingual education is special moreover the special systemsengineering, also proposed the stern challenge from each aspect to theinstitutions of higher learning Therefore has the necessity to carryon the analysis and the research to this bilingual education system
In two accounting bilingual educations exists question
1 lacks the teachers formidable teachers strength is succeedsthe implementation bilingual education key Must truly achieve thebilingual education goal, requests the teacher both to have to beskilled in accountant the specialized knowledge and to have to havethe solid English proficiency Some research indicated that, Theexisting universities expanded incurs English teaching has brought thehuge pressure for the university, has already far exceeded teacher'sbearing capacity The existing teacher also very little has theopportunity in office to take advanced courses, lacks regularly goesabroad sharpens the oneself language ability, improves own knowledgestructure the possibility Many universities teachers have not allaccepted the system, special bilingual training The majority foreignteacher the specialized knowledge not really understood to accountantthat, our country accounting system, the accounting method is inparticular knows are really few
2 teachers' work loads obviously enlarge, the classroom information isinsufficient Some research indicated that, originally with the mothertongue teaching ten minutes, the knowledge spot which can complete,after bilingual needs 40 minutes, even. are more But teaches teacher'sEnglish application ability height differently, prepares a lesson thetime length to be also different Some teachers believed that, thebilingual education prepares a lesson above quantity right and wrongbilingual education 3 times
3 center western accountants the criterion and the accounting methoddifference increases the teaching difficulty This kind of differencevery great degree brings very much to the teaching is troublesome Forinstance western accountant to accountant subject no strict requestand stipulation But our country was regarding this has carried on,strict stipulation Because center western national condition systemand culture and so on difference These many take to the student to bepuzzled
4 students English proficiency irregular, the teachers and studentslink up are not smooth Looked on the present situation that,university student's English synthesizing capacity is irregular, manystudents grasp very few to the topical glossary, the hearing and thespoken language are not very good, these all cause the teacher to beable not but to shift with emphasis to the glossary explanation, thusthe influence teaching progress, cannot achieve the anticipated goal
5 domestic and foreign teaching materials are not unified Thebilingual education needs to use the overseas first-editioneducational material, but the overseas first-edition educationalmaterial tallies with difficulty with the domestic correspondingdiscipline teaching request And the depth degree is inconsistent,theory and case respective deviation different characteristic Manyoverseas teaching materials are according to the local culturalconvention and the thinking mode compilation, the Chinese studentslack the understanding developed country economic system operation thegeneral knowledge, understood in the teaching material the content andthe case also have very much is difficult
In 6 teaching educates the main body to lack The accounting bilingualeducation should be the student and teacher's leadership all isharmonious and the unified process But at present is the main bodydisplay existence is not balanced The main performance is: Teacher'smain body extreme inflation, student's main body has not displayedVery many students receive the home environment, the mediainformation, the individuality characteristic, the knowledgefoundation, the thinking mode influence, the adaption bilingualeducation also needs a process
7 teaching methods need to form a complete set the reform Althoughpresent many teachers use the multimedia teaching, but also only hasmade in the form change, the chalk, the blackboard turned the computerand the slide By " The student is central " The educationalmodel has not certainly formed
8 curricula inspect the way to be unitary Lacks the special bilingualeducation quality appraisal target system At present manyuniversities to bilingual education system appraisal, either drawssupport from the existing single language teaching appraisal target,either by Zha Daiping, tests the generation to comment, qualitativeare many to the quota, one-sidedly replaces comprehensively, theappraisal scientific nature is not very perfect
我没有用翻译软件哦,我自己翻译的哦,有些单词我还查字典了,应该来说是对的吧~~你能多给我点悬赏分吗??谢谢了
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