随着我国市场经济的不断发展和经济全球化的影响,会计在经济管理中的作用日益加强,并越来越成为国际通用的"商业语言".目前,我国很多经济管理类高校在非会计专业中均开设有《基础会计》这门课,对于非会计专业学生来讲,该课程是了解会计基本理论和基本方法的途径,有助于完善学生的专业知识结构,扩大学生的知识面,拓宽学生的就业渠道.我国著名会计学家杨纪琬生前曾指出:"在现代,不懂得会计知识、不理解和不善于利用会计信息的人,是很难从事经济工作的".但是,大部分学校非会计专业开设《会计学原理》课程的效果并不理想,未能实现其教学目标,本文以目前非会计专业开设《会计学原理》课程普遍存在的问题为出发点,并结合问卷调查,找出非会计专业开设《会计学原理》课程所存在的问题,并且针对存在的问题提出非会计专业开设《基础会计》内容架构及方法研究,进而提出了非会计专业开设《会计学原理》应进一步研究并处理好的几个关系.%With the continuous development of market economy in China and the influence of economic globalization, the role of accounting in economic management has been strengthened day by day and has increasingly become an internationally accepted "business language."At present,many economics and management colleges and universities have"Basic Accounting"course in non-accounting major, which is a way to understand basic accounting theory and basic method and can perfect the structure of professional knowledge, expand the students' knowledge and broaden the employment channels. Yang Jiyu, a famous accountant in China, said in his lifetime that: "In modern times,people who do not understand accounting knowledge and do not understand or are not good at using accounting information, are hard pressed to do economic work."However,the teaching effect of the most of the non-accounting major is unsatisfactory and fails to achieve its teaching goal. Based on the existing problems of the non-accounting major's "Accounting Principles" curriculum and questionnaire survey, this paper finds out the problems, and points out the "Basic Accounting" content structure and methods, and then puts forward several relationships should be further studied and dealt with for the"Accounting Principle"in the non-accounting major.
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